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Specific manual for people with disabilities

For the care of dependent people

Regulations: Articles 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. 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.

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 degree of disability equal to or greater than 65%, regardless of their age.

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 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:

  • The differentiated tax regime is applicable to taxpayers residing in rural settlements with high risk or extreme risk of depopulation (Range VIII, IX and X), provided that they also have a Synthetic Index of Territorial Development (ISDT) less than 100.

    Differentiated tax regime. Rural settlements

  • Only taxpayers who have their habitual residence, during calendar year in which the corresponding tax obligation accrues and in the following four , in one of the rural settlements with high risk or extreme risk of depopulation indicated above, may benefit from this special regime of differentiated taxation. 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.