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Form 100. Personal Income Tax Return 2019

10.7.11. For unpaid care of people over 65 years of age and/or with disabilities

Taxpayers will be able to deduct 600 euros for each person over 65 years of age or with a certified degree of disability equal to or greater than 33 percent, who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, when for this reason they have not received aid or subsidies from the autonomous community of Castilla-La Mancha.

This deduction cannot be applied in the case of fostering people over 65 years of age, when the foster person is linked to the taxpayer by a blood or affinity relationship up to the fourth degree included.

When the person receiving the deduction generates the right to the deduction for more than one taxpayer simultaneously, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

Requirements

  1. That the sum of the general tax base and the tax base of the taxpayer's savings does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  2. That the competent Department in the matter certifies that the foster care has been formalised, as well as that neither the taxpayer nor the fostered person has received any aid from the Administration of the Regional Government of Castilla-La Mancha related to the foster care.

Completion

Through one window you must indicate the following information:

  1. The number of people covered who could be eligible for a deduction. Indicating whether the reception is common or only of the holder of the declaration.

  2. Indicate the number of people who are entitled to apply the deduction, without taking into consideration their tax base, with respect to the same people covered.