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Specific manual for people with disabilities

Autonomous Community of Andalusia

Taxpayers who in 2022 had their habitual residence in the territory of the Autonomous Community of Andalusia will be able to apply the following regional deductions:

  1. For amounts invested in the rental of the habitual residence

    (Arts. 10 and 2, first additional provision of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia)

  2. For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age

    (Arts. 13 and 4; and second transitional provision Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia)

  3. For taxpayers with disabilities

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

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

    (Arts. 17 and 3 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia)

  5. For assistance to people with disabilities

    (Arts. 18 and 3 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia)