For taxpayers with disabilities
Regulations: Arts. 16 and 3 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
Amount and requirements for applying the deduction
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150 euros for each taxpayer who is considered a person with a disability.
Taxpayers who have a recognized level of equal to or greater than 33 per 100 are considered to be persons with disabilities, in accordance with the scale referred to in article 367 of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 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.
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.
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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: