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Practical manual for Income Tax 2023.

For taxpayers with disabilities

Regulations: Art. 1.Diez Text Recast of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and requirements for applying the deduction

  • 120 euros for each taxpayer who has a proven degree of disability equal to or greater than 33 percent

    Note: Regarding the accreditation of the degree of disability take into account the provisions of article 72 of the Personal Income Tax Regulations which is discussed in chapter 14 of this Manual when talking about minimum for disability.

  • That the sum of the general and savings tax bases of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 19,000 euros in individual taxation.

    • - 24,000 euros in joint taxation.