Autonomous Community of Andalusia

• Taxpayers with a disability level equal to or greater than 33% have the right to apply a deduction of €100 to the total regional tax rate, if they meet the required conditions.

• €100 for a spouse or common-law partner who is not a tax filer for the year and who is legally considered a person with a disability of 65% or more, and who meets 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 total regional quota the amount of €100 for each ascendant or descendant who entitles them 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 borne by the employer, with a limit of €500.

  This deduction can only be applied by the taxpayer who is the owner of the family home and is registered as such in the General Treasury of Social Security.

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