Community of Castilla y León

For taxpayers with disabilities

Regulations: Art. 6 and 10 Revised Text of the legal provisions of the Community of Castile and Leon on taxes of its own and those ceded by the State, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

• 300 euros per taxpayer, of age equal to or older than 65 yearsaffected by a degree of disability equal to or greater than 33 percent.

• 656 euros per taxpayer,of age equal to or older than 65 years, 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 in the Community of Castilla y León.

• That the degree of disability is accredited by certification issued by the competent body in the matter.