For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years
Regulations: Art. 4.One.g), Four and Fifth and Sixth Additional Provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Note: This deduction will not apply if, as a result of the disability situation referred to below, the taxpayer receives any type of benefit that is exempt from IRPF .
Amount of deduction
197 euros for each disabled taxpayer aged 65 or over.
Note: For taxpayers who died before October 28, 2022, the amount of the deduction will be 179 euros for each disabled taxpayer aged 65 or over.
Requirements and other conditions for the application of the deduction
The application of the deduction is subject to simultaneous fulfillment the following two requirements:

That the taxpayer is at least 65 years of age on the date of tax accrual (normally, December 31).

That has a degree of disability equal to or greater than 33 percent .
The status of a person with a disability shall be accredited by the corresponding certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.
The deduction will also be applicable when, without reaching said degree of disability, s been judicially declared the incapacity or the representative guardianship of persons with disabilities.
Please note that, with effect from 1 January 2023, the sixth Additional Provision of Law 13/1997 is amended, establishing that guardianship with full powers of representation established by court order is equivalent to a disability level of 65%.

The sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.
Deduction limits based on taxable base
Note: For taxpayers who died before October 28, 2022 , take into account the limits that, in relation to the taxable bases, are contemplated for this deduction in the Practical Manual Income 2021.

The full amount of the deduction (197 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [ 0500 ] and [ 0510 ] of the declaration) is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.

When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts of the deduction will be the following:

In individual taxation, the result of multiplying the amount of the deduction (197 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)

In joint taxation , the result of multiplying the amount of the deduction (197 euros) by a percentage obtained from the application of the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)
