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Form 100. Personal Income Tax Return 2021

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

Amount

A deduction of 100 euros may be deducted from the autonomous community's full tax rate by taxpayers with spouses or common-law partners, registered in the Registry of Common-Law Couples 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%

  • 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

If you are entitled to the deduction, you must check the corresponding box.