For taxpayers with spouses or de facto partners with disabilities
Regulations: Articles 17 and 3 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
Amount and requirements for applying the deduction
100 euros for the spouse or de facto partner who meets the following requirements:
That is not a filer for Personal Income Tax in the fiscal year and
That they are considered to be people with disabilities equal to or greater than 65 percent , in accordance with the scale referred to in article 367 of the consolidated text of the General Security Law Social, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).
Furthermore, in accordance with the first transitional provision of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia, in the case of people whose disability had been judicially declared prior to January 1, 2022 , a degree of disability equal to or greater than 65 percent will be considered accredited 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 of the Autonomous Community of Andalusia or in similar registries from other Public Administrations.
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:
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.