For taxpayers with disabilities, aged 65 or over, who require help from third parties
(Art. 5. Six Consolidated Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28)
Amount and maximum limit of the deduction
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10% of the amounts paid to third parties by taxpayers aged 65 or over who are affected by a degree of disability equal to or greater than 65% and who require assistance from third parties.
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A degree of disability equal to or greater than 65% will be considered to be accredited in the case of persons whose incapacity is declared judicially , even if it does not reach that degree, as well as in the cases of severe dependency and great dependency , provided that these latter situations are recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in situations of dependency.
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The maximum limit of the deduction is 600 euros .
Requirements for applying the deduction
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That the sum of the general and savings tax bases reduced by the amount of the personal and family minimums , sum of boxes [0435] and [0460] of the declaration less the amount of box [0520] of the declaration, does not exceed the following amounts:
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22,000 euros in individual taxation.
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31,000 euros in joint taxation.
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That proves the need for help from third parties .
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That the taxpayer is not a user of public or concerted residences of the Autonomous Community of Galicia or a beneficiary of the assistance check from the Xunta de Galicia.