10.1.11. For taxpayers with spouses or de facto partners with disabilities

Amount

Taxpayers with spouses or partners registered in the Registry of Common-law Couples of the Autonomous Community of Andalusia or in similar registries of other public administrations who are not filers for individual taxation of the tax in the year and with a degree of disability equal to or greater than 65% will have the right to apply a deduction of 100 euros when the sum of the general tax bases and savings is not greater than 25,000 euros, in individual taxation, or 30,000 euros in joint taxation.

The consideration of a person with a disability is that established by state personal income tax regulations.

Taxpayers whose spouses or de facto partners with disabilities have applied the deduction "For taxpayers with disabilities" will not be entitled to apply this deduction.

Completion

If you are entitled to the deduction, you must check the corresponding box.