For taxpayers with disabilities

Regulations: Art. 1. Ten Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned 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%.

• That the sum of the general tax bases and the taxpayer's savings, 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.