For assistance to people with disabilities

Amount and requirements for applying the deduction

1. In general terms

• 100 euros for each person with a disability who grants the right to the application of the minimum for disability of ascendants or descendants, in accordance with the state regulations of Personal Income Tax .

• That the sum of the general and savings tax bases, boxes [0435] and [0460] of declaration does not exceed the following amounts:

  • 80,000 euros in individual taxation.

  • 100,000 euros in joint taxation.

• When several taxpayers are entitled to the application of this deduction, the rules of proration, coexistence and other limits provided for in the state regulations of the Personal Income Tax will apply. ##2##.

2. When people with disabilities require help from third parties

• 20% of the amount paid to Social Security , as a fixed fee paid by the employer, in accordance with the provisions of the Special System for Domestic Employees of the General Regime of Social Security, with a limit of 500 euros per year per taxpayer , when it is proven that people with disabilities need help from third parties and generate entitlement to the application of the minimum for attendance expenses, in accordance with the state regulations of Personal Income Tax .

• Only the taxpayer owner of the family home who is registered as such in the General Treasury of Social Security will be entitled to this increase, due to affiliation in Andalusia to the Special System for Household Employees of the General Regime of Social Security, in accordance with the provisions of the applicable regulations. 

Incompatibility

This deduction will be incompatible with the deduction "For domestic help" when it is the same employed person who gives the right to the application of both deductions.