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Form 100. Personal Income Tax Return 2024

10.11.5. For taxpayers with disabilities aged 65 or over, who require assistance from third parties

Amount

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

Requirements

  • That the total taxable 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 over 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 persons whose incapacity is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are 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 persons in situations of dependency.

    Following 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 incapacity is extended to judicial resolutions in which representative guardianship of people with disabilities is established.

  • That the need for assistance 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 that you are entitled to the deduction by checking the box enabled for that purpose and the amount paid to third parties.