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

The right to a deduction of 1,500 euros arises for each person over 65 years of age or disabled with a degree of disability equal to or greater than 33%, when the following requirements are met:

• The person over 65 years of age (on the date of accrual of the Tax) or with a disability must have lived with the taxpayer for more than 183 days a year under a foster care regime without compensation.

• Fostering should not give rise to obtaining aid or subsidies from the Community of Madrid.

• The person over 65 years of age must not be related to the taxpayer by a relationship equal to or less than the fourth degree, whether by consanguinity or affinity.

• The sum of the general tax base and the savings base must not exceed 25,620 euros in individual taxation and 36,200 euros in the case of joint taxation. This limit is controlled by the program.

• The taxpayer who wishes to apply this deduction must obtain, if required, the corresponding certificate from the competent Department in the matter, which certifies that neither the taxpayer nor the fostered person have received aid from the Community of Madrid related to the foster care.

When more than one taxpayer is entitled to the deduction, its amount will be prorated among the number of taxpayers.

Completion

In the case of marriage and if the deduction corresponds to both spouses, the number of people who generate the right to the deduction will be reflected in box "Common" .

Otherwise, the number of people accommodated will be reflected in the "Owner" box. In this case, the number of people who are entitled to apply the deduction for those same beneficiaries must also be indicated.