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Specific manual for people with disabilities

For taxpayers with disabilities, aged 65 or over

Regulations: Art. 4.One.g), Four and Five and Sixth Additional Provision 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

197 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% .

      The degree of disability must be accredited by the corresponding certificate issued by the competent bodies 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 incapacity or guardianship with powers of representation of the disabled persons has been judicially declared.

      The specific provisions provided for people with physical or sensory disabilities, with a degree of disability equal to or greater than 33%, will apply to Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability, and in the case of pensioners of passive classes who have been granted a retirement pension or withdrawal pension due to permanent incapacity for service or disability.

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

    • 30,000 euros in individual declaration.

    • 47,000 euros in joint declaration.

  • This deduction will not apply if, as a result of the disability situation referred to below, the taxpayer receives any type of benefit that is exempt from Personal Income Tax .

Deduction limits based on taxable base

  • The full amount of the deduction (197 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 27,000 euros , in individual taxation, or less than 44,000 euros , in joint taxation.

  • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 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 (197 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)

    2. In joint taxation , the result of multiplying the amount of the deduction (197 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 and savings taxable base and 44,000)