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Specific manual for people with disabilities

For taxpayers with disabilities

(Art. 1. Ten Consolidated Text of the 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

  • 100 euros for each taxpayer who has proven a degree of disability equal to or greater than 33%.

  • 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.