Community of Castilla y León

• Taxpayers affected by disabilities, if they meet the required requirements, may deduct the following amounts:

  • 300 euros if they are 65 years old or older and have a disability level equal to or greater than 33%.

  • 656 euros if they are 65 years old or older and have a disability level equal to or greater than 65%.

  • 300 euros if they are under 65 years old and have a disability level equal to or greater than 65%.

• 15% of the investments made for the adaptation of the habitual residence of persons with disabilities, provided that they are the taxpayer, their spouse or relative in a direct or collateral line, by blood or by affinity up to the third degree inclusive.

  Applicable to actions carried out both before and after 1 January 2013.

• Deduction for large families of €1,000 when one of the spouses or descendants who are entitled to the family minimum has a disability level equal to or greater than 65% and the remaining requirements are met.

• By birth or adoption of children: The deduction established in general (1,010 euros if it is the first child, 1,475 euros if it is the second child and 2,351 euros if it is the third or subsequent child) will be doubled if the newborn or adopted child has a recognized degree of disability equal to or greater than 33%.

  If they also reside in municipalities with fewer than 5,000 inhabitants, the amount of the deduction will increase by 35%.

  All of this subject to the remaining required conditions.