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Form 100. Personal Income Tax Declaration 2022

10.11.4. For disabled taxpayers aged 65 or over, who require help from third parties

Amount

10% of the amounts paid to third parties, with a maximum limit of 600 euros.

Requirements

  • That the total tax base reduced by the personal and family minimum does not exceed 22,000 euros in individual taxation or 31,000 euros in joint taxation. This requirement will be controlled by the program.

  • Taxpayers aged 65 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% 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.

    As of from the entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, The reference to judicial incapacitation extends to judicial resolutions establishing representative guardianship of people with disabilities.

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

  • That 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.