For unpaid care of people over 65 years of age or with disabilities

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

Amount of deduction

€600 for each person over 65 years of age or with an accredited degree of disability equal to or greater than 33% , who lives with the taxpayer for more than 183 days per year in foster care without compensation, when they have not received aid or subsidies from the Autonomous Community of Castilla-La Mancha for this reason.

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.

• In order to apply the deduction, the following requirements must be met:

  1. 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 in individual taxation.

     • €25,000 in joint taxation.

       In the case of married couples or civil unions, the deduction amount is divided equally in the individual tax return of each spouse, even if only one of the spouses or members of the civil partnership has a taxable income that does not exceed €12,500, or one of them does not file a tax return.

  2. 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.