10.4.22. For certain expenses related to persons over 65 years of age or persons with disabilities

This deduction does not apply to taxpayers who died before December 13.

Amount

40% of the expenses incurred during the financial year for stays in residences or day centers, custody services, dining service and activities in day centers or hiring a person to care for:

• Taxpayers over 65 years of age.

• Taxpayers with a recognized disability level of 33% or higher are entitled to the application of the minimum disability benefit.

• Ancestors of the taxpayer over 65 years of age who are entitled to the minimum for ascendants.

• Ancestors or descendants with a recognized disability level of 33% or higher, provided that they qualify for the minimum disability benefit for ancestors or descendants.

The limit of the deduction is 660 euros per person entitled to apply the deduction.

Requirements and conditions

• The taxpayer's total taxable income cannot exceed €33,000 for individual taxation and €52,800 for joint taxation.

• Payment for expenses eligible for the deduction can be made by credit or debit card, bank transfer, personal check, or deposit into bank accounts.

• In the case of deducting the expenses of hiring a person, they must be registered with Social Security.

• When two or more taxpayers are entitled to apply this deduction with respect to common ancestors, each of the taxpayers may apply the deduction in full.

• When two taxpayers are entitled to apply this deduction for dependent children and choose to file individual tax returns, the deduction will be prorated equally among the taxpayers.

Incompatibility

This deduction is incompatible with the deduction "For expenses related to descendants or foster children under six years of age for reasons of conciliation" for the same person.

Completion

You must record: 

• Amounts paid for services provided to taxpayers over 65 years of age or with disabilities.

• Amounts paid for services provided to ascendants over 65 years of age.

• The NIF of the person hired, Residence or Day Center in which services are provided to the taxpayer or the ascendants.

• Amounts paid for services provided to disabled ascendants

• Amounts paid for services provided to descendants with disabilities.

• The number of people entitled to apply the deduction.

• The NIF of the person hired, Residence or Day Center where services are provided to disabled ascendants or descendants.