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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Due to taxpayer disability

Regulations: Articles 4 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount of deduction

300 euros for each taxpayer who has a degree of disability accredited equal to or greater than 65% and the right to apply the minimum for the taxpayer's disability.

Requirements and other conditions for the application of the deduction

  • That the sum of the general tax base and the taxpayer's savings base, boxes [0435] and [0460] of the declaration, does not exceed :

    • - 27,000 euros in individual taxation.

    • - 36,000 euros in joint taxation.

  • For the application of this deduction, the following will be taken into account: rules for the application of the minimum allowance for taxpayers and disability contained in the Law of IRPFABBR.

Incompatibility

The present deduction results incompatible with the application of the following regional tax deductions:

  • "Due to disability of ascendants or descendants", with respect to a same person.

    Consequently, disabled descendants who are part of the family unit will be entitled to joint taxation by applying the disability deduction for descendants and not the disability deduction for the taxpayer.

  • "For taxpayers over 75 years of age", regarding the same person over 75 years old.

    In cases where the taxpayer is a person over 75 years of age with a certified degree of disability equal to or greater than 65 percent, this deduction will apply and not the one established "For taxpayers over 75 years of age".

  • "For the rental of a primary residence by people with disabilities."