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Practical manual for Income Tax 2023.

For taxpayers affected by disability

Regulations: Articles 6 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

  • 300 euros for each taxpayer, aged 65 years or older, affected by a degree of disability equal to or greater than 33 percent .

  • 656 euros for each taxpayer, aged 65 years or older, affected by a degree of disability equal to or greater than 65 percent .

  • 300 euros for each taxpayer under 65 years of age affected by a degree of disability equal to or greater than 65 percent.

Requirements and other conditions for the application of the deduction

  • That the sum of the general tax base and the savings tax base of the taxpayer less the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • That the taxpayer is not a user of public or agreed residences of the Community of Castilla y León.

  • That the degree of disability is accredited by certification issued by the competent body in the matter. This degree will be determined according to the scale currently referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

    A degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if said degree is not reached.

    Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

    A degree of disability equal to or greater than 33% will also be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of pensioners of passive classes who have been granted a retirement pension for permanent disability for service or uselessness.