10.5.8. For taxpayers with disabilities and those over 65 years of age

Amount

• 400 euros for each taxpayer with a disability level equal to or greater than 33%.

• 160 euros for each taxpayer over 65 years of age.

Requirements and conditions

• These deductions are compatible with each other í

• The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be made taking into account the situation existing on the date of accrual of the tax.

• The sum of the general tax base and the savings tax base cannot exceed 45,500 euros for individual taxation or 60,500 euros for joint taxation.

Completion

The amount of the deduction will be calculated by the program based on the data reflected in the personal and family data windows.