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Practical Income Manual 2021.

For taxpayers with spouses or de facto partners with disabilities

Regulations: Articles 12 and 3 Consolidated text 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

  • 100 euros for the spouse or de facto partner who meets the following requirements:

    1. That is not a filer of the tax in the year and

    2. That has the legal consideration of people with disabilities to a degree equal to or greater than 65 percent , in accordance with the scale referred to in article 367 of the consolidated text of the General Law of the Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).

      Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is declared judicially, even if it does not reach said degree.

  • In the case of de facto couples these must be registered in the Registry of De facto Couples provided for in article 6 of Law 5/2002 , December 16, from De facto Couples.

  • That the sum of the general tax bases and the taxpayer's savings , boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:

    • - 19,000 euros in individual taxation.

    • - 24,000 euros in joint taxation.


Taxpayers whose spouses or de facto partners with disabilities have applied the deduction for taxpayers with disabilities will not be entitled to apply this deduction.