For taxpayers with physical, sensory or mental disabilities or descendants with this condition
Regulations: Art. 6 Consolidated text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes transferred by the State, approved by Legislative Decree 1/2014, of June 6
Amount and requirements for applying the deduction
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For each taxpayer and, where applicable, for each member of the family unit , resident in the Autonomous Community of the Balearic Islands, who have the legal consideration of people with disabilities , the following deductions are established according to the nature and degree of their disability:
Regarding the degrees of disability, see the first Additional Provision of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.
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The application of this deduction is conditional on the sum of the general tax base and the taxpayer's savings tax base , boxes [0435] and [0460] of the declaration, do not exceed following amounts:
- In the event that the spouses pay taxes individually and have the right to apply the family minimum for descendants, each one will have the right to apply the full deduction ##2##. The deduction for the disability of the spouse is also applicable , as he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration .