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Form 100. Personal Income Tax Return 2021

10.7.4. For taxpayers over 75 years of age

Taxpayers over 75 years of age will be able to deduct the amount of 150 euros.

Requirements

  1. The deduction will not apply when the taxpayer resides for more than thirty calendar days in Residential Centers for the Elderly of the Junta de Comunidades de Castilla - La Mancha or in places agreed upon or subsidized by it in other centers, with the exception of temporary stays resulting from convalescence duly accredited by the Health Service of Castilla-La Mancha.

  2. The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros for individual taxation or 36,000 euros for joint taxation.

  3. This deduction will be incompatible with the taxpayer's disability deduction. In the event that the taxpayer over 75 years of age is a person with a disability equal to or greater than 65%, the disability deduction will be applied.

Completion

If, according to the above, you meet the requirements to apply the deduction, you will check the box provided for this purpose.