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Form 100. Personal Income Tax Return 2022

10.8.1. For taxpayers affected by disability

Amount

  • 300 euros if they are 65 years of age or older and their degree of disability is 33% or greater.

  • 656 euros if they are 65 years of age or older and the degree of disability is 65% or more.

  • 300 euros when taxpayers are under 65 years of age and are affected by a degree of disability equal to or greater than 65%.

    A disability level equal to or greater than 65% will be considered accredited in the case of taxpayers whose disability is declared judicially, even if said level is not reached.

    Following the entry into force of Law 8/2021 amending the Civil Code, the reference to judicial incapacity is extended to judicial resolutions establishing representative guardianship of persons with disabilities.

Requirements and conditions

  • The total taxable base, less the personal and family minimum, must not exceed 18,900 euros for individual taxation or 31,500 euros for joint taxation. This requirement will be controlled by the program.

  • The taxpayer must not be a user of public or subsidized residences in the Community of Castilla y León.

  • The degree of disability will be certified by the competent body in the matter, and will be considered certified when it concerns taxpayers whose disability is declared judicially.

Completion

If you are a disabled person and meet the requirements to apply the deduction, you will check the box provided for this purpose.

If any of the children in the family unit entitle the deduction to be applied, the number of children must be entered in box " Common" or in box "Of the owner", as indicated below, taking into account that the same child can only be entered in one of the two boxes.

In the case of marriage when the children are common to both spouses, the number of children will be recorded in the "Common" column:

  • In section a) the number of minor children with a degree of disability equal to or greater than 65% who do not receive income and are not users of public or concerted residences in the Autonomous Community.

  • In section b) the number of legally incapacitated adult children subject to extended or rehabilitated parental authority or for whom representative guardianship has been established who do not receive income and are not users of public or concerted residences in the Autonomous Community.

In another case or when there is a marriage and you have opted for individual data capture, the number of children will be reflected in the "Of the holder" column: 

  • In section a) the number of minor children with a degree of disability equal to or greater than 65% who do not receive income and are not users of public or concerted residences in the Autonomous Community.

  • In section b) the number of legally incapacitated adult children subject to extended or rehabilitated parental authority or for whom representative guardianship has been established who do not receive income and are not users of public or concerted residences in the Autonomous Community.