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Specific manual for people with disabilities

For taxpayers with disabilities, aged 65 or older

Deduction amount

197 euros for each taxpayer with a disability aged 65 or over.

Requirements and other conditions for the application of the deduction

  • The application of the deduction is conditional on the simultaneous fulfillment of the following two requirements:

    • That the taxpayer is at least 65 years old on the date the tax accrues (normally, December 31).

    • Who has a degree of disability equal to or greater than 33% .

      The deduction will also be applicable when, without reaching said degree of disability, the incapacity or representative conservatorship ## .

  • The sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

    • 30,000 euros in individual declaration.

    • 47,000 euros in joint declaration.

  • This deduction will not apply if, as a consequence of the disability situation referred to below, the taxpayer receives some type of benefit that is exempt from Personal Income Tax .

Deduction limits according to taxable base

  • The full amount of the deduction (197 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 27,000 euros , in individual taxation, or less than 44,000 euros , in joint taxation.

  • When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts of the deduction will be the following:

    1. In individual taxation, the result of multiplying the amount of the deduction (197 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

    2. In joint taxation , the result of multiplying the amount of the deduction (197 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 44,000)

For taxpayers who died before October 28, 2022

  • The amount of the deduction will be 179 euros .

  • The sum of the general taxable base and the savings taxable base may not exceed 25,000 euros .

  • The full amount of the deduction (179 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 23,000 euros.

  • When the sum of the general taxable base and the taxpayer's savings taxable base is between between 23,000 and 25,000 euros on amount of the deduction will be the result of multiplying the amount of the deduction (179 euros) by a percentage obtained by applying the following formula:

    100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)