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Form 100. 2018 Personal Income Tax return

10,11,4. By taxpayers with a disability of at least 65 years of age who require help from third parties

10% Of the amounts paid to third parties, with a maximum limit of 600 euros.


  • The total taxable base, reduced by the minimum personal and family, does not exceed 22,000 euros in individual taxation and 31,000 euros in joint taxation. This requirement will be controlled by the program.

  • Taxpayers of 65 years or older must be affected by a degree of disability of 65% or more and must prove the need for third-party assistance.

  • Persons whose disability has been legally recognised are considered to have a degree of disability of 65% or more, regardless of the degree of disability they have been recognised. However, they must also prove the need for third-party assistance.

  • The taxpayer is not a user of public or private residences in the Autonomous Community of Galicia or beneficiary of the Xunta de Galicia health check.


A data capture window will open where you must indicate by marking an "X" if you have the right to the deduction and the amount paid to third parties.