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
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100 euros for each taxpayer who has proven a degree of disability equal to or greater than 33%.
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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:
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19,000 euros in individual taxation.
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24,000 euros in joint taxation.
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