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Practical manual for Income Tax 2019.

For assistance to people with disabilities

Regulations: Articles 13 and 3 of the Revised Text of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.

  1. In general terms

    Amount and requirements for applying the deduction

    • 100 euros for each disabled person who grants the right to apply the minimum for disability of ascendants or descendants, in accordance with state regulations on IRPF .

    • That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration , does not exceed the following amounts:

      • 80,000 euros in individual taxation.
      • 100,000 euros in joint taxation.

    • When several taxpayers are entitled to apply this deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations of IRPF will apply.

  2. Additional deduction when you need help from third parties

    • 15% of the amount paid to Social Security , as a fixed fee to be paid by the employer, in accordance with the provisions of the Special System for Household Employees of the General Social Security Regime, with a limit of 500 euros per year per taxpayer , when it is proven that people with disabilities need assistance from third parties and generate the right to the application of the minimum for assistance expenses, in accordance with state regulations of IRPF .

    • Only taxpayer owner of family home , who is registered as such with the General Treasury of Social Security, will be entitled to this increase due to affiliation in Andalusia to the Special System for Household Employees of the General Social Security Regime, in accordance with the provisions of the applicable regulations. For this purpose, the Contribution Account Code for the Special System for Household Employees of the General Social Security Regime must be stated in the declaration.

    Note: The application of the additional deduction when assistance from third parties is required has no quantitative limitations on the tax base for its application.