For taxpayers with disabilities
Regulations: Arts. 16 and 3 and Second Additional Provision Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
Amount and requirements for applying the deduction
-
150 euros for each taxpayer who is considered a person with a disability.
Persons with disabilities are considered to be taxpayers who have a recognized level of equal to or greater than 33 per 100 , 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.
-
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: