For taxpayers with disabilities, aged 65 or over, who require help from third parties
Regulations: Art. 5. Six Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28
Amount and maximum limit of the deduction
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10 percent of the amounts paid to third parties by taxpayers aged 65 or older affected by a degree of disability equal to or greater than 65 percent and who require help from third parties people.
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A degree of disability equal to or greater than 65 percent will be considered accredited in the case of people whose disability is judicially declared , even if they do not reach said degree, as well as in the cases of severe dependency and great dependency , provided that the latter situations were recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in a situation of dependency.
In accordance with article 3. Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, the degree of disability must be accredited by means of a certificate or resolution issued by the competent body. In particular, a degree of disability equal to or greater than 33 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of class pensioners. passive persons who 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% will be considered accredited in the case of people whose disability is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that the latter situations were recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in a situation of dependency.
Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.
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The maximum limit of the deduction is 600 euros .
Requirements for applying the deduction
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That the sum of the general tax bases and savings reduced by the amount of the personal and family minimums , sum of boxes [0435] and [ 0460] of the declaration minus the amount from box [0520] of the declaration, do not exceed the following amounts:
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That proves the need for help from third parties .
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That the taxpayer is not a user of public or concerted residences of the Autonomous Community of Galicia or a beneficiary of the assistance check from the Xunta de Galicia.