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Specific manual for people with disabilities

For taxpayers with disabilities and those over 65 years of age

Regulations: Art. 11 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount of deduction

  • 400 eurosfor each taxpayer with a degree ofdisability equal to or greater than 33 percent .

  • 160 eurosper taxpayerover 65 years old.

    Both amounts are compatible with each other.

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

Conditions for applying the deduction

That the sum of the general tax base and the savings taxable income, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originatesnot be greater than:

  • 46,455 euros in individual taxation.

  • 61,770 euros in joint taxation.