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Form 100. Personal Income Tax Return 2018

10.1.12. For taxpayers with disabled spouses or common-law partners

A deduction of 100 euros may be deducted from the total regional tax rate for taxpayers with spouses or common-law partners registered in the Registry of Common-Law Partners of the Autonomous Community of Andalusia.

Requirements

  • That the spouse or common-law partner has a degree of disability equal to or greater than 65%

  • That the spouse or common-law partner is not a declarant for this tax in the fiscal year.

  • The sum of the Taxable Bases, General and Savings, is not greater than 19,000 in the case of individual taxation or 24,000 euros in the case of joint taxation.

  • 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.

Completion :

You must mark with an “X” if you are entitled to the deduction.