For unpaid care of people over 65 years of age and/or with disabilities
Regulations: Art. 1. Twelve Text Consolidated legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5
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 the Region of Murcia for this reason.
Requirements and other conditions for the application of the deduction
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That the foster care does not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.
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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.
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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.
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To apply the deduction, the taxpayer must obtain a certificate issued by the competent body of the regional Administration certifying that neither the taxpayer nor the person being cared for has received aid from the Community of Murcia linked to the care and prove that the people being cared for live in the home by means of the corresponding registration certificate .