10.11.4. For disabled taxpayers aged 65 or over, who require help from third parties
10% of the amounts paid to third parties, with a maximum limit of 600 euros.
The total tax base reduced by the personal and family minimum does not exceed 22,000 euros in individual taxation and 31,000 euros in joint taxation. This requirement will be controlled by the program.
Taxpayers aged 65 years or older must be affected by a degree of disability equal to or greater than 65% and prove the need for help from third parties.
People whose disability has been judicially recognized are considered to have a degree of disability equal to or greater than 65%, regardless of the degree of disability they have recognized. However, they must also prove the need for help from third parties.
The taxpayer is not a user of public or subsidized residences in the Autonomous Community of Galicia or a beneficiary of the assistance check from the Xunta de Galicia.
A data capture window will open in which you must indicate by marking an "X" if you are entitled to the deduction and the amount paid to third parties.