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 Five and Sixth Additional Provision Law 13/1997, of December 23, which regulates 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 consequence of the disability situation referred to below, the taxpayer receives some type of benefit that is exempt from Personal Income Tax .
Deduction amount
197 euros for each taxpayer with a disability aged 65 or over.
Requirements and other conditions for the application of the deduction
The application of the deduction is conditional on the simultaneous fulfillment of the following two requirements:
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That the taxpayer is at least 65 years old on the date the tax accrues (normally, December 31).
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That has a degree of disability equal to or greater than 33 per 100 .
The degree of disability must be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.
The specific provisions provided for in favor of people with physical or sensory disabilities, with a degree of disability equal to or greater than 65 percent, or people with mental disabilities, with a degree of disability equal to or greater than 33 percent, will apply to people with disabilities whose disability is declared judicially, even if it does not reach that degree.
The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65 percent.
The specific provisions provided for in favor of people with physical or sensory disabilities, with a degree of disability equal to or greater than 33 percent, will apply to Social Security pensioners who have a recognized total, absolute or major permanent disability pension. disability, and in the case of pensioners from passive classes who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
Deduction limits according to taxable base
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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.
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When the sum of the general taxable base and the taxable base of the taxpayer's savings 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:
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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 general taxable base and the taxpayer's savings and 27,000)
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In joint 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 general taxable base and the taxpayer's savings and 44,000)
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