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Specific Income Tax Manual 2023 for people over 65 years of age

Autonomous Community of Aragon

For the care of dependent people

Regulations: Art. 110-5, 160-1 and 160-2.4 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

A. In general

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 a relative over 75 years of age or, regardless of age, if the person has a disability of 65% or more.

Requirements and other conditions for the application of the deduction

  • That the dependent person does not obtain annual income greater than 8,000 euros , excluding exempt income.

  • 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:

    • 21,000 euros in individual declaration.

    • 35,000 euros in joint declaration.

  • When two or more taxpayers are entitled to the application of 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:

  • Taxpayers must reside in rural settlements with high risk or extreme risk of depopulation (Range VIII, IX and X), provided that they also have a Synthetic Territorial Development Index less than 100.

  • Taxpayers must have their habitual residence during 2023 and the following four years in one of the rural settlements indicated above. In the case of a married couple opting for joint taxation, this requirement will be deemed to be met when this circumstance is present for either spouse.

For taxpayers over 70 years old

Regulations: Art. 110-14 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount and requirements for applying the deduction

75 euros for each taxpayer who meets the following requirements:

  1. That taxpayer is 70 years of age or older and obtains income that can be integrated into the general tax base, provided that it does not come exclusively from capital.

  2. That the amount resulting from the sum of the general tax base and the savings tax base , boxes [0435] and [0460] of the declaration, is not greater than the following amounts:

    • 23,000 euros in individual declaration.

    • 35,000 euros in joint declaration.