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Specific guide for Income Tax 2025 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 on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amount and maximum limit of the deduction

  • He 10 percent of the amounts paid to third partiesby taxpayers aged 65 or over who are affected by a degree of disability equal to or greater than 65 percent and who require assistance from third parties.

  • The maximum limit of the deduction is 600 euros .

Requirements for applying the deduction

  • That the sum of the general and savings tax bases reduced by the amount of the personal and family minimums , sum of boxes [0435] and [0460] of the declaration less the amount of 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.

For the aid received by people affected by thalidomide in Spain during the period 1950-1985

Regulations: Art. 5.Twenty-six Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

Amount and requirements for applying the deduction

  • The amount of this deduction will be the result of apply the average tax rates to the amount of public aid that is included in the taxable base.

  • The deduction may be applied by taxpayers who include in the general tax base of the period the amount corresponding to the public aid intended for people affected by thalidomide in Spain during the period 1950-1985.

Temporal scope of application of the deduction

The deduction will be applicable to the public aid received and integrated by the taxpayer in the general tax bases of the exercises 2023 and subsequent years.

In the 2023 and 2024 tax years, the deduction will be applied by amending the corresponding self-assessment, applying the average tax rates of the general taxable base of the corresponding year and being able to use the box other deductions of the Autonomous Community of Galicia.