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

Autonomous Community of the Murcia Region

For unpaid care of people over 65 years of age

Regulations: Art. 1. Twelve Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

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

Requirements and other conditions for the application of the deduction

  • That placement does not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

  • This deduction cannot be made when the host is linked to the taxpayer by a relationship of consanguinity or affinity up to and including the fourth degree.

  • 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.

  • To apply the deduction, the taxpayer must be in possession of the document proving the corresponding unpaid foster care , issued by the Department responsible for social affairs.

For working women

Regulations: Art. 1. Fourteen Consolidated Text of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

400 euros for the care of dependent people 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

This deduction will correspond exclusively to women and the requirements for its application will be:

  • That the woman beneficiary of the deduction carries out an activity as a self-employed person or as an employee, for which she is registered in the corresponding Social Security or mutual insurance scheme.

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

    • 20,000 euros in individual taxation.

    • 40,000 euros in joint taxation.

  • The amount of the deduction for each dependent person will be calculated proportionally to the number of days worked during the tax period.