10.1.12. For taxpayers with spouses or de facto partners with disabilities
A deduction of 100 euros may be deducted from the full autonomous community fee for taxpayers with spouses or de facto partners, registered in the Registry of De facto Couples of the Autonomous Community of Andalusia.
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 filer for this tax in the year.
The sum of the Tax Bases, General and Savings does not exceed 19,000 euros 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.
You must mark with an “X” if you are entitled to the deduction.