For taxpayers affected by disability
(Art. 6 and 10 of the Revised Text of the legal provisions of the Community of Castile and Leon on taxes of its own and those ceded by the State, approved by Legislative Decree 1/2013, of September 12)
Amount of deduction
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300 euros for each taxpayer, aged 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 or over, 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 savings tax base of the taxpayer less the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:
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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 agreed residences of the Community of Castilla y León.
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That the degree of disability is accredited by certification issued by the competent body in the matter.
A disability level of 65% or higher will be considered accredited in the case of persons whose disability is declared judicially, even if said level 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.