10.3.1. For unpaid care of people over 65 years of age

Taxpayers will be entitled to a deduction of 341 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation.

Requirements

• The sum of the general tax base and savings cannot exceed 25,009 euros in individual taxation and 35,240 euros in joint taxation. This requirement will be controlled by the program.

• The beneficiary cannot be linked to the taxpayer by a blood or affinity bond of a degree equal to or lower than third degree.

• The host and the received child cannot receive aid or subsidies from the Principality of Asturias for the reason of fostering.

• When the host lives with more than one taxpayer, the amount of the deduction will be prorated equally among the taxpayers who live with the host and will only be applied to the tax return of those who meet the established conditions.

• The taxpayer must be in possession of the document proving unpaid foster care, issued by the competent department in matters of social affairs.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of people covered who give the right to the deduction, taking into account that the same person can only be entered in one of the two boxes.

In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of people taken in by both spouses who entitle them to the deduction.

In another case or when there is a marriage and you have opted for individual data capture, the number of people being taken in will be reflected in the "Owner" box, additionally filling in the number of people who are the owners of the home with whom the person being taken in lives.