10.8.1. For taxpayers affected by disability
Taxpayers affected by disability who are 65 or older may apply the following deduction:
300 euros when they are affected by a degree of disability equal to or greater than 33%.
656 euros when the degree of disability is equal to or greater than 65%.
Taxpayers under 65 years of age and affected by a degree of disability equal to or greater than 65% may apply a deduction of 300 euros.
The degree of disability will be accredited by certification from the body competent in the matter, and will be considered accredited in the case of taxpayers whose disability is judicially declared.
The total tax base, less the personal and family minimum, must not exceed 18,900 euros in individual taxation or 31,500 in joint taxation. This requirement will be controlled by the program.
The taxpayer must not be a user of public or concerted residences in the Community of Castilla y León.
A data capture window will open in which you must mark an "X" if you meet the requirements to be able to apply the deduction.