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Specific manual for people with disabilities

For taxpayers with disabilities

Regulations: Arts. 16 and 3 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and requirements for applying the deduction

  • 150 euros for each taxpayer who is considered a disabled person.

    Those taxpayers who have been recognized as having a disability of 33% or 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 , of October 30 ( BOE of October 31), are considered to be persons with disabilities.

  • 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.