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Specific guide for Income Tax 2025 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 percent of the amounts paid in the tax period for the rental of the taxpayer's main residence.

  • He maximum amount of the deduction will be 1,200 euros per year, generally speaking, rising to 1,500 eurosannual when the taxpayer is considered to person with a disability.

Requirements and other conditions for the application of the deduction

  • This deduction applies to taxpayers who, on the tax accrual date, are over 65 years old.

    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 case of joint taxationThe 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 1,200 euros by declaration or 1,500 euros annual when one of the spouses is considered a person with a disability.

  • 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 transitional provision second Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia

Amount of deduction

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

The deduction It will be further increased by 100 euros for each ascendant living in the household. with it, provided that these generate the right to the application of the minimum for ascendants over 75 years old established in the state regulations of PIT.

Requirements and other conditions for the application of 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.

When multiple contributors Those entitled to the application of the increase for ascendants of this deduction will be subject to the proration rule, cohabitation and other limits provided for in the state regulations of the IRPF.

Other conditions of application

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

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

  • He 20 percent of the amount paid in the tax period on behalf of the employer to Social Security corresponding to the annual quote of a domestic employee, which constitutes the family's habitual residence from 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 head of the family household.

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.