For taxpayers with disabilities
Regulations: Articles 11 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
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100 euros for each taxpayer who is legally considered a person with disability equal to or greater than 33 per 100 , in accordance with the scale a 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 percent will be considered accredited in the case of Social Security pensioners, when they have a recognized permanent total, absolute or major disability pension, and in the case of pensioners of passive classes when they have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.
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.
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That the sum of the general tax bases and the taxpayer's savings , boxes [0435] and [0460] of the declaration, do not exceed the following amounts: