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Form 100. Personal Income Tax Return 2021

10.7.5. For the care of ancestors over 75 years of age

For the care of ascendants over 75 years of age, the amount of 150 euros for each ascendant who meets the requirements:

Requirements

  1. In order to apply the deduction, the ascendant must be entitled to the minimum for ascendants for those over 75 years of age in the terms provided for in the Law of IRPF

  2. The deduction will not apply when the ascendant over 75 years of age who generates the right to the deduction resides for more than thirty calendar days in Residential Centers for Seniors of the Junta de Comunidades de Castilla - La Mancha or in places agreed upon or subsidized by it in other centers.

  3. 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.

  4. The deduction for taxpayers over 75 years of age and the deduction for ascendants over 75 years of age are incompatible, respectively, with the deduction for the taxpayer's disability and with the deduction for the ascendant's disability, with respect to the same person over 75 years of age. If the person over 75 years of age has a degree of disability equal to or greater than 65 percent, the deductions for the taxpayer's disability or for the disability of an ascendant that correspond to him/her, in his/her capacity as taxpayer or ascendant of the taxpayer, respectively, will be applied.

Completion

You must indicate the name of each ascendant and, for each of them, if they generate the right to the deduction in accordance with the above, you will check the corresponding box.