For taxpayers with disabilities
Regulations: Articles 11 and 3 Revised Text of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.
Amount and requirements for applying the deduction
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100 euros for each taxpayer who is legally considered a person with a disability of degree equal to or greater than 33% , in accordance with the scale referred to in article 367 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).
In particular, a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners, when they have been granted a pension for total, absolute or severe permanent disability, and in the case of passive class pensioners when they have been granted a retirement pension for permanent disability for service or disability.
Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose disability is declared judicially, even if it does not reach said degree.
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That the sum of the general and savings tax bases of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed the following amounts: