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

Autonomous Community of Castilla-La Mancha

For taxpayers over 75 years of age

Regulations: Art. 6.1 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount of deduction

150 euros for taxpayers over 75 years of age.

Requirements

  • This deduction will not apply when a taxpayer over 75 years of age resides for more than 30 calendar days of the tax period in Residential Centers for the Elderly of the Junta de Comunidades de Castilla-La Mancha or in places agreed upon or subsidized by it in other centers, with the exception of temporary stays resulting from convalescence duly accredited by the Health Service of Castilla-La Mancha.

  • That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :

    • 27,000 euros in individual taxation.

    • 36,000 euros in joint taxation.

  • For the application of this deduction, the rules for the application of the minimum per taxpayer contained in the Personal Income Tax Law will be taken into account.

Incompatibility

The deduction for taxpayers over 75 years of age is incompatible with the deduction for disability of the taxpayer , with respect to the same person.

In cases where a person over 75 years of age has a certified degree of disability equal to or greater than 65%, the taxpayer's disability deduction will be applied.

For the care of ascendants over 75 years of age

Regulations: Art. 6.2 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount of deduction

150 euros for the care of each ascendant over 75 years of age, provided that they are entitled to the application of the minimum for ascendants.

Requirements

  • This deduction will not be applied when the ascendant over 75 years of age resides for more than 30 calendar days of the tax period in Residential Centers for the Elderly of the Junta de Comunidades de Castilla-La Mancha or in places agreed upon or subsidized by it in other centers, with the exception of temporary stays resulting from convalescence duly accredited by the Health Service of Castilla-La Mancha.

  • That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :

    • 27,000 euros in individual taxation.

    • 36,000 euros in joint taxation.

  • For the application of this deduction, the rules for the application of the minimum for ascendants contained in the Personal Income Tax Law will be taken into account.

    However, when two or more taxpayers have the right to apply this deduction with respect to the same ascendants and one of them does not meet the previous requirement, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by ascendants.

Incompatibility

The deduction for ascendants over 75 years of age is incompatible with the deduction for disability of ascendants with respect to the same person over 75 years of age.

In cases where a person over 75 years of age has a certified disability level equal to or greater than 65%, the deduction for disability of ascendants will be applied.

For unpaid care of people over 65 years of age

Regulations: Art. 8 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount of deduction

600 euros for each person over 65 years of age , who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, when for this reason they have not obtained aid or subsidies from the Autonomous Community of Castilla-La Mancha.

Requirements and other conditions for the application of the deduction

  • That the foster care does not give rise to obtaining aid or subsidies from the Autonomous Community of Castilla-La Mancha.

  • This deduction may not be applied in the case of foster care for persons over 65 years of age when the foster person is linked to the taxpayer by a blood or affinity relationship up to the fourth degree inclusive.

  • When the person covered generates the right to the deduction for more than one taxpayer simultaneously , the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

  • That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :

    • 12,500 euros in individual taxation.

    • 25,000 euros in joint taxation.

      In the case of marriages or de facto unions, the amount of the deduction will be prorated equally in the individual tax return of each of them, even if only one of the spouses or members of the de facto couple has a taxable income that does not exceed the amount of 12,500 euros, or one of them does not file a tax return.

  • That it be certified by the competent department in the matter, that neither the taxpayer nor the foster person have received aid from the Administration of the Regional Government of Castilla-La Mancha related to the foster care.