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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For taxpayers with disabilities

Regulations: Art. 1.Ten Text Consolidated of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and requirements for applying the deduction

  • 120 euros for each taxpayer who has a proven degree of disability equal to or greater than 33 percent

    Note : Regarding the accreditation of the degree of disability please take into account the provisions of article 72 of the Personal Income Tax Regulation is discussed in chapter 14 of Part 1 of this Manual when discussing the minimum for disability.

  • That the sum of the general and savings tax bases of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 19,000 euros in individual taxation.

    • - 24,000 euros in joint taxation.