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Practical manual for Income Tax 2020.

For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years

Regulations: Art. 4.One.g), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community .

Amount of deduction

179 euros for each disabled taxpayer aged 65 or over.

Requirements and other conditions for the application of the deduction

The application of the deduction is subject to simultaneous fulfillment the following two requirements:

  • That the taxpayer is at least 65 years of age on the date of tax accrual (normally, December 31).

  • That has a degree of disability equal to or greater than 33 percent .

    The status of a person with a disability shall be accredited by the corresponding certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

The deduction will also be applicable when, without reaching said degree of disability, the disability is declared judicially.

  • The sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

    • - 25,000 euros in individual declaration.
    • - 40,000 euros in joint declaration.

    Note: This deduction will not apply if, as a result of the disability situation referred to in the previous paragraph, the taxpayer receives any type of benefit that is exempt from IRPF .

Quantitative limits of the deduction

  • The full amount of the deduction (179 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [ 0500 ] and [ 0510 ] of the declaration) 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 savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts of the deduction will be the following:

    1. In individual taxation, the result of multiplying the amount of the deduction (179 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)

    2. In joint taxation , the result of multiplying the amount of the deduction (179 euros) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)