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Form 100. 2019 Personal Income Tax return

10,1,13. For taxpayers with spouses or common-law partners with disabilities

Taxpayers with spouses or common-law partners, registered in the Registry of Cash Bills of the Autonomous Community of Andalusia, may deduct a deduction of 100 euros from the regional tax liability.


  • The spouse or common-law partner has a degree of disability of 65% or more

  • The spouse or partner in fact are not taxpayers for this tax in the financial year.

  • The sum of the tax bases, general and savings bases is not greater than 19,000 in the event of individual taxation or 24,000 euros in the event of joint taxation.

  • 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.


You must tick the corresponding box if you have the right to the deduction.