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Specific manual for people with disabilities

For taxpayers with disabilities

Regulations: Arts. 16 and 3 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and requirements for applying the deduction

  • 150 euros for each taxpayer who is considered a disabled person.

    Taxpayers who have been recognized as having a disability are considered to be persons with a disability.degree equal to or greater than 33 percent, in accordance with the scale referred to in Article 367 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 (BOEOctober 31).

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

Attention : The Directorate General of Taxes of the Autonomous Community of Andalusia has modified the criteria by which, in joint taxation, the deductions "For taxpayers with disabilities" and "For assistance to people with disabilities" could be applied simultaneously with respect to a child belonging to the family unit with a disability to the degree mentioned in previous paragraphs. With the change in criteria, only the deduction "For assistance to people with disabilities" can be applied.