For assistance to people with disabilities
Regulations: Articles 13 and 3 Text Recast of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.
Amount and requirements for applying the deduction
1. In general terms
100 euros for each person with a disability who grants the right to the application of the minimum for disability of ascendants or descendants, in accordance with the state regulations of Personal Income Tax .
That the sum of the general and savings tax bases, boxes  and  of declaration , does not exceed the following amounts:
When several taxpayers have the right to apply this deduction, the rules of proration, coexistence and other limits provided for in the state regulations of Personal Income Tax will apply.
2. Additional deduction when you need help from third parties
15 percent of the amount paid to Social Security , as a fixed fee paid by the employer, in accordance with the provisions of the Special System for Domestic Employees of the General Regime of Social Security, with a limit of 500 euros per year per taxpayer , when it is proven that people with disabilities need help from third parties and generate right to the application of the minimum for attendance expenses, in accordance with the state regulations of Personal Income Tax .
Only the taxpayer owner of the family home who is registered as such in the General Treasury of Social Security will be entitled to this increase, due to affiliation in Andalusia to the Special System for Household Employees of the General Regime of Social Security, in accordance with the provisions of the applicable regulations. For this purpose, the Special System Contribution Account Code must be recorded in the box [ 0859 ] of Annex B.1 of the declaration. for Domestic Employees of the General Social Security Regime.
Note: The application of the additional deduction when help from third parties is required does not have quantitative limitations on the tax base for its application.