For taxpayers affected by disability
(Art. 6 and 10 Consolidated Text of the legal provisions of the Community of Castilla y León regarding own taxes and taxes assigned by the State, approved by Legislative Decree 1/2013, of September 12)
Deduction amount
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300 euros for each taxpayer, of age equal to or greater than 65 years, affected by a degree of disability equal to or greater than 33% .
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656 euros for each taxpayer, aged 65 years or older, affected by a degree of disability equal to or greater than 65% .
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300 euros for each taxpayer under 65 years of age affected by a degree of disability equal to or greater than 65%.
Requirements and other conditions for the application of the deduction
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That the sum of the general tax base and the tax base of savings of the taxpayer less the personal and family minimum (boxes [ 0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following quantities:
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18,900 euros in individual taxation.
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31,500 euros in joint taxation.
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That the taxpayer is not a user of public or concerted residences of the Community of Castilla y León.
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That the degree of disability be accredited by certification issued by the body competent in the matter.
A degree of disability equal to or greater than 65% will be considered accredited in the case of people whose disability 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 a recognized permanent total, absolute or major disability pension and in the case of pensioners from passive classes who have a recognized retirement pension or retirement due to permanent incapacity for service or uselessness.