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Form 100. 2020 Personal Income Tax Return Declaration

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.

Requirements

  • 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%.

  • A degree of disability equal to or greater than 65 percent will be considered accredited in the case of people whose disability is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that the latter situations were recognized. by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in a situation of dependency.

  • That the need for help from third parties is proven.

  • 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.

Completion

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.