Autonomous Community of Andalusia

• Taxpayers with a degree of disability equal to or greater than 33% have the right to apply a deduction of €100 in the full regional tax, if they meet the required requirements.

• €100 for the spouse or de facto partner who is not a tax filer in the year and who is legally considered a person with a disability equal to or greater than 65%, meeting the established requirements.

  De facto couples must be registered in the Registry of de facto couples.

  Taxpayers whose spouses or common-law partners with disabilities have applied the deduction for taxpayers with disabilities will not be entitled to apply this deduction.

• Taxpayers can deduct from the full autonomous community fee the amount of €100 for each ascendant or descendant that gives the right to apply the minimum for disability of ascendants or descendants.

  Additionally, when it is proven that people with disabilities need help from third parties and generate the right to apply the minimum for assistance expenses, the taxpayer may deduct 15% of the amount paid to Social Security as the fixed fee that is on behalf of the employer, with a limit of €500.

  This deduction can only be applied by the taxpayer who owns the family home that is recorded as such in the General Treasury of Social Security.

• Spouses or de facto partners and the father or mother of a single-parent family with children of legal age who are legally incapacitated and subject to extended or rehabilitated parental authority, provided they receive income from work or economic activities, may deduct 15% for domestic help. , with a maximum of €250, of the amount paid on behalf of the employer corresponding to the annual contribution of a family home employee.