For taxpayers with disabilities
Regulations: Arts. 16 and 3 and Second Additional Provision Law 5/2021, of October 20, on Transferred 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 disabled person.
Those taxpayers who have been recognized as having a disability of % or more, in accordance with the scale 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 October 31), are considered to be persons with disabilities.
In particular, a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners, when they have been granted a pension for total, absolute or severe permanent disability, and in the case of passive class pensioners when they have been granted a retirement pension for permanent disability for service or disability.
Furthermore, in accordance with the first transitional provision of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia, in the case of persons whose incapacity had been judicially declared prior to January 1, 2022, a degree of disability equal to or greater than 65% will be considered accredited even if it does not reach said degree.
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That the sum of the general and savings tax bases of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed the following amounts: