10.1.11. For taxpayers with disabled spouses or common-law partners
Amount
Taxpayers with spouses or partners registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia or in similar registries of other public administrations who are not individual taxpayers for the year and with a degree of disability equal to or greater than 65% will have the right to apply a deduction of 100 euros when the sum of the general and savings tax bases is not greater than 25,000 euros, in individual taxation, or 30,000 euros in joint taxation.
The consideration of a person with a disability is that established by state regulations on personal income tax.
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.