For taxpayers with disabled spouses or common-law partners
Regulations: Articles 12 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 the spouse or common-law partner who meets the following requirements:
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That is not declarant of the tax in the fiscal year and
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That they have the legal consideration of persons with disabilities equal to or greater than 65% , 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).
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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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, of December 16, on De Facto Couples.
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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:
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.