10.4.9 For declarants with physical, mental or sensory disabilities or with descendants with this condition

Amount and requirements for applying the deduction:

For each taxpayer and, where applicable, for each member of the family unit, resident in the Autonomous Community of the Balearic Islands, who are legally considered to be persons with disabilities, the following deductions are established according to the nature and degree of their disability:

• 80 euros in the case of physical or sensory disability of a degree equal to or greater than 33% and less than 65%.

• 150 euros in the case of physical or sensory disability of 65% or more.

• 150 euros in the case of mental disability of 33% or more.

The application of this deduction is conditional on the fact that the sum of the general tax base and the tax base of the taxpayer's savings less the taxpayer's minimum and the minimum for descendants, respectively, does not exceed the following amounts:

• 12,500 euros in individual taxation.

• 25,000 euros in joint taxation.

In the event that spouses file taxes individually and are entitled to apply the family minimum for descendants, each will be entitled to apply the full deduction. The deduction for the disability of the spouse is also applicable, since he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration.

Completion

Through a data capture window, you must separately reflect, based on the degree of disability, the number of people for whom the deduction can be applied in the declaration of the holder and the number of people for whom the different holders can apply the deduction in a joint declaration.