10.1.7. For taxpayers with disabilities

Taxpayers who are legally considered to be persons with disabilities due to their degree of disability equal to or greater than 33%, in accordance with the scale referred to in Article 148 of the Revised Text of the General Social Security Law, approved by Royal Legislative Decree 1/1994, of June 20, will have the right to apply a deduction of 100 euros, provided that the sum of the general and savings tax bases does not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

The deduction is generated automatically by the program based on the data reflected in the personal and family data window and the amount of the sum of the taxable bases.