10.2.4. For the care of dependent people

For the care of people in a situation of dependency: 150 euros.

Requirements:

• The dependent person must live with the taxpayer for at least half of the tax period.

• An ascendant over 75 years of age and an ascendant or descendant with a degree of disability equal to or greater than 65 percent, regardless of their age, will be considered a dependent person.

• The deduction will not apply if the dependent person has annual income, excluding exempt income, greater than 8,000 euros.

• The sum of the general tax base and the savings tax base, less the taxpayer's minimum and the minimum for descendants, may not exceed 35,000 euros in a joint declaration and 21,000 euros in an individual declaration. This requirement is controlled by the program, unless, in the case of family units, they have opted for individual data capture.

• 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.

Completion

In the case of marriage, if both spouses have the right to the deduction, you must indicate in the "Common" box the number of dependent people entitled to the deduction. Otherwise, it will be reflected in the "From the owner" box. In this case, you must also fill in the number of people who have the right to apply the deduction with respect to those people, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two people entitled to it.