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Specific Income Manual 2023 for people over 65 years of age

Autonomous Community of Galicia

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

  • 10% 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% and who require help from third parties.

  • The maximum limit of the deduction is 600 euros .

Requirements for applying the deduction

  • 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 less the amount in box [0520] of the declaration, does not exceed the following amounts:

    • 22,000 euros in individual taxation.

    • 31,000 euros in joint taxation.

  • That proves the need for help from third parties .

  • 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.