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.

• A degree of disability equal to or greater than 65 percent will be considered accredited in the case of people whose disability is judicially declared , even if they do not reach said degree, as well as in the cases of severe dependency and great dependency , provided that the latter situations were recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in a situation of dependency.

• 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.