For assistance to people with disabilities
Regulations: Articles 18 and 3 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia
Amount and requirements for applying the deduction
1. In general terms
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100 euros for each disabled person that grants the right to apply the minimum for disability of ascendants or descendants , in accordance with state regulations on IRPF .
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That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration , does not exceed the following amounts:
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When several taxpayers are entitled to apply this deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations of IRPF will apply.
2. When people with disabilities need help from third parties
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20% of the amount paid to Social Security , as a fixed fee to be paid by the employer, in accordance with the provisions of the Special System for Household Employees of the General Social Security Regime, with a limit of 500 euros per year per taxpayer , when it is proven that people with disabilities need assistance from third parties and generate the right to the application of the minimum for assistance expenses, in accordance with state regulations of IRPF .
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Only taxpayer owner of family home , who is registered as such with 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 Social Security Regime, in accordance with the provisions of the applicable regulations. For this purpose, the Contribution Account Code for the Special System for Household Employees of the General Social Security Regime must be entered in box [ 0859 ] of Annex B.1 of the declaration.
Incompatibility
This deduction will be incompatible with the deduction for "Domestic help" when the same employee is the one who gives the right to apply both deductions.