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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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

  • 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.

  • 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:

    • - 25,000 euros in individual taxation.

    • - 30,000 euros in joint taxation.

Attention : The Directorate General of Taxes of the Autonomous Community of Andalusia has modified the criteria by which, in joint taxation, the deductions "For taxpayers with disabilities" and "For assistance to people with disabilities" could be applied simultaneously with respect to a child belonging to the family unit with a disability to the degree mentioned in previous paragraphs. With the change in criteria, only the deduction "For assistance to people with disabilities" can be applied.