Skip to main content
Specific manual for people with disabilities

For taxpayers with disabilities, aged 65 or older

Regulations: Art. 4.One.g), Four and Five and Additional Provision Sixth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community

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:

    • That the taxpayer is at least 65 years old on the date the tax accrues (normally, December 31).

    • Who has a degree of disability equal to or greater than 33% .

      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 deduction will also be applicable when, without reaching said degree of disability, the incapacity or guardianship with full powers of representation of people with disabilities has been judicially declared ##1 .

      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%, will apply to Social Security pensioners who have a recognized permanent total, absolute or severe disability pension. , 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.

  • The sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

    • 30,000 euros in individual declaration.

    • 47,000 euros in joint declaration.

  • 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 limits according to taxable base

  • 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.

  • 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:

    1. 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)

    2. 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)