For taxpayers with disabled spouses or common-law partners

Regulations: Articles 17 and 3 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and requirements for applying the deduction

• 100 euros for the spouse or common-law partner who meets the following requirements:

  1. That is not declarant of IRPF in the fiscal year and

  2. That they are considered to be persons with a disability of 65% more, in accordance with the scale referred to in article 367 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( ## BOE of October 31).

     Furthermore, in accordance with the first transitional provision of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia, in the case of persons whose incapacity had been judicially declared prior to January 1, 2022 , a degree of disability equal to or greater than 65% will be considered accredited even if it does not reach said degree.

• In the case of de facto couples, these must be registered in the Registry of De Facto Couples of the Autonomous Community of Andalusia or in similar registries of other Public Administrations.

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

  • 25,000 euros in individual taxation .

  • 30,000 euros in joint taxation .

Incompatibility

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.