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Specific manual for people with disabilities

For taxpayers with disabilities

(Arts. 16 and 3 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia)

Amount and requirements for applying the deduction

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

    Taxpayers who have a recognized level of equal to or greater than 33% are considered to be persons with disabilities, in accordance with the scale referred to in article 367 of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

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