Skip to main content
Form 100. Personal Income Tax Return 2019

10.1.13. For taxpayers with disabled spouses or common-law partners

A deduction of 100 euros may be deducted from the total regional tax rate for taxpayers with spouses or common-law partners registered in the Registry of Common-Law Partners of the Autonomous Community of Andalusia.

Requirements

  • That the spouse or common-law partner has a degree of disability equal to or greater than 65%

  • That the spouse or common-law partner is not a declarant for this tax in the fiscal year.

  • The sum of the Taxable Bases, General and Savings, is not greater than 19,000 in the case of individual taxation or 24,000 euros in the case of joint taxation.

  • Taxpayers whose spouses or common-law partners with disabilities have applied the deduction for taxpayers with disabilities will not be entitled to apply this deduction.

Completion

You must check the appropriate box if you are entitled to the deduction.