For taxpayers with disabilities

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

Amount and requirements for applying the deduction

• €120 each taxpayer who has a proven disability of 33% or more.

• 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 in individual taxation.

  • €24,000 in joint taxation.