10.4.21. For expenses related to ascendants over 65 years of age

This deduction is only applicable to taxpayers who died before December 13.

Amount and requirements

40% of the annual amount paid for expenses arising from the provision of the following services to ascendants over 65 years of age:

• Stays in day centers.

• Custodial service, dining service, and parent activities at day centers.

• Hiring a person to care for the ascendant. In this case, the employee must be registered with Social Security.

The limit of this deduction is 3,600 euros per taxpayer and per person entitled to the deduction.

Completion

It will reflect the amount of expenses and the NIF of the person hired or the day center.