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Specific manual for people with disabilities

For taxpayers with disabilities

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

Amount of deduction

  • 300 euros for each taxpayer, aged 65 years or older, affected by a degree of disability equal to or greater than 33 percent .

  • 656 euros for each taxpayer, aged 65 years or older, affected by a degree of disability equal to or greater than 65 percent .

  • 300 euros for each taxpayer under 65 years of age 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 taxable base of the taxpayer less the personal and family minimum (boxes) [0435], [0460] and [0520] of the declaration, respectively) do 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 of the Community of Castilla y León.

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

    A degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if said degree is not reached.

    A degree of disability equal to or greater than 33% will also be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of pensioners of passive classes who have been granted a retirement pension for permanent disability for service or uselessness.