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Specific Income Tax Manual 2023 for people over 65 years of age

Autonomous Community of Andalusia

For amounts invested in the rental of the habitual residence

Regulations: Articles 10 and 2 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

  • 15% of the amounts paid in the tax period for the rental of the taxpayer's habitual residence.

  • The maximum amount of the deduction will be 600 euros per year, as a general rule .

Requirements and other conditions for the application of the deduction

  • This deduction is applicable to taxpayers who, on the date of accrual of the tax, are over 65 years of age .

    In the case of joint taxation, this requirement must be met by at least one of the spouses or, where applicable, the father or mother in the case of single-parent families.

  • That the sum of the general and savings tax bases , 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.

  • That the taxpayer identifies the landlord of the home by stating his/her NIF .

  • The deduction will be made by the holder or holders of the lease contract.

  • When there is more one taxpayer entitled to apply the deduction, each of them apply it based on the amounts they have paid, with their own maximum limit.

  • In the case of joint taxation , the deduction will be applied to the amounts paid by both taxpayers provided that at least one of them meets the requirements, with a maximum limit of 600 euros per declaration.

  • The taxpayer can apply the regional deduction for rent and the deduction for investment in a primary residence in the same tax year provided that both properties are considered primary residences.

For the father or mother of a single-parent family with ascendants over 75 years of age

Regulations: Articles 13 and 4; and second transitional provision Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount of deduction

100 euros for taxpayers who are single parents on the tax accrual date (normally, December 31).

The deduction will be additionally increased by 100 euros for each ascendant who lives with her, provided that they generate the right to apply the minimum for ascendants over 75 years of age established in the state regulations of IRPF .

Requirements for applying the deduction

That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

  • 80,000 euros in individual taxation.

  • 100,000 euros in joint taxation.

Other conditions of application

When several taxpayers have the right to apply the minimum for ascendants, the rules of apportionment, cohabitation and other limits provided for in the state regulations of IRPF will apply.

For domestic help

Regulations: Art. 19 and 4 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

  • 20% of the amount paid in the tax period on behalf of the employer to Social Security corresponding to the annual contribution of an employee of the family home, which constitutes the habitual residence of the employer .

  • The maximum amount of the deduction may not exceed 500 euros .

Requirements

The taxpayer who is the head of the family home, his/her spouse or common-law partner must be 75 years of age or older.

This deduction may be applied by the person who is the head of the family home or his/her spouse or common-law partner .

It is enough that the age requirement is met by one of the spouses or members of the de facto couple so that the deduction can be applied by either of them.

Incompatibility

Taxpayers who have applied the deduction "For assistance to persons with disabilities" who require help from third parties will not be entitled to apply this deduction, when the same employee gives the right to apply both deductions.