For the care of dependent people
Regulations: Articles 110-5, 160-1 and 160-2.4 Consolidated Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26
A. Under general regime
Amount of deduction
150 euros for the care of dependent persons who live with the taxpayer for at least half of the tax period.
For the purposes of this deduction, a dependent person is considered to be an ascendant over 75 years of age and an ascendant or descendant with a disability equal to or greater than 65%, regardless of their age.
Requirements and other conditions for the application of the deduction
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That the dependent person does not obtain annual income greater than 8,000 euros , excluding exempt income.
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That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, less the taxpayer's minimum and the minimum for descendants, sum of boxes [0511] and [0513] of the declaration , is not greater than:
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When two or more taxpayers are entitled to apply this deduction, its amount will be prorated equally .
When the deduction corresponds to taxpayers with different degrees of kinship, its application will correspond to those of the closest degree, unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.
B. In application of the differentiated tax regime (incompatible with the general regime)
Amount of deduction
300 euros, when the differentiated tax regime is applicable.
Requirements and other conditions for the application of the deduction
Taxpayers must meet the same requirements as in the general regime and, in addition, the following:
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The differentiated taxation regime is applicable to taxpayers residing in rural settlements with high risk of depopulation (settlements belonging to ranks VIII and IX of the structure of the settlement system of Aragon) or with extreme risk of depopulation (settlements belonging to rank X of the aforementioned structure), provided that, in addition , l corresponds to a value lower than 100 in the Synthetic Index of Territorial Development (ISDT) prepared in accordance with the Territorial Planning Strategy of Aragon .
You can consult the list of rural settlements eligible for the differentiated taxation regime in the links indicated at the end of this section.
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Only taxpayers who have their habitual residence , during the calendar year in which the corresponding tax obligation accrues and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated below, may benefit from this special differentiated tax regime. In the case of a married couple who opt for joint taxation, this requirement will be deemed to be met when this circumstance occurs in either of the spouses.