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Form 100. Personal Income Tax Return Declaration 2017

10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, age equal to or greater than 65 years

Each disabled taxpayer aged 65 or over is entitled to a deduction of 179 euros provided that the following requirements are simultaneously met:

  1. Be at least 65 years old on the tax accrual date

  2. Be a person with a disability with a degree of disability equal to or greater than 33 percent. The degree of disability will be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

  3. Do not receive any type of benefit that is exempt from personal income tax as a consequence of the disability situation.

  4. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation.

DEDUCTION LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

If you meet the requirements to apply the deduction, you must mark the box in the data capture window with an "X".