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Form 100. Personal Income Tax Return 2025

10.1.11. For taxpayers with disabled spouses or common-law partners

Amount

100 euros by the spouse or civil partner.

Requirements

  • That spouses or partners registered in the Register of Civil Partnerships of the Autonomous Community of Andalusia or in similar registers of other public administrations are not declarants for individual taxation.

  • That they have a degree of disability equal to or greater than 65%.

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

  • That the sum of the general and savings tax bases does not exceed 25,000 euros in individual taxation, or 30,000 euros in joint taxation.

Incompatibility

Taxpayers whose spouses or common-law 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 box provided for this purpose.