Community of Castilla y León

• Taxpayers affected by disability, if they meet the required requirements, may deduct the following amounts:

  • 300 euros if they are 65 years old or older and have a degree of disability equal to or greater than 33%.

  • 656 euros if they are 65 years old or older and have a degree of disability equal to or greater than 65%.

  • 300 euros if they are under 65 years old and have a degree of disability equal to or greater than 65%.

• 15% of the investments made to adapt the habitual residence of people with disabilities, provided that they are the taxpayer, their spouse or relative in a direct or collateral line, by blood or affinity up to and including the third degree.

  Applicable to actions carried out both before January 1, 2013 and after said date.

• Deduction for a large family of €1,000 when one of the spouses or descendants who qualify for the family minimum has a degree of disability equal to or greater than 65% and the remaining requirements are met.

• By birth or adoption of children: The deduction established in general (1,010 euros if it is the first child, 1,475 euros if it is the second child and 2,351 euros if it is the third or subsequent child) will be doubled if the born or adopted child has an equal degree of disability recognized. or greater than 33%.

  If they also reside in municipalities with less than 5,000 inhabitants, the amount of the deduction will increase by 35%.

  All this subject to the remaining requirements.