Community of Castilla y León
For taxpayers over 65 years of age affected by disability
Regulations: Art. 6 and 10 Revised Text of the legal provisions of the Community of Castile and Leon on taxes of its own and those ceded by the State, approved by Legislative Decree 1/2013, of September 12
Amount of deduction
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€300 for each taxpayer , aged 65 years or older , affected by a degree of disability equal to or greater than 33% .
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€656 for each taxpayer, aged 65 years or older, affected by a degree of disability equal to or greater than 65% .
Requirements and other conditions for the application of the deduction
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That the sum of the general tax base and the savings tax base of the taxpayer less the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:
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€18,900 in individual taxation.
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€31,500 in joint taxation.
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That the taxpayer is not a user of public or agreed residences in the Community of Castilla y León.
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That the degree of disability is accredited by certification issued by the competent body in the matter.