10,12,4. For unpaid fostering of people over 65 years old and/or with disabilities
The right to a deduction of 1,500 euros for each person over 65 years of age or disabled person with a degree of disability of 33% or more, when the following requirements are met: 100
The person over 65 years of age (on the date of accrual of the Tax) or with a disability must have lived for more than 183 days a year with the taxpayer in a foster care scheme without compensation.
Fostering should not result in the acquisition of grants or subsidies from the Community of Madrid.
The host over 65 years of age must not be linked to the taxpayer for a kinship equal to or less than the fourth grade, whether of blood or affinity.
The sum of the general tax base and that of the savings must not exceed 25,620 euros in individual taxation and 36,200 euros in the case of joint taxation. This limit is controlled by the program.
The taxpayer who wishes to apply this deduction must obtain, if required, the corresponding certificate from the competent Department in the matter, certifying that neither the taxpayer nor the person receiving the deduction have received grants from the Community of Madrid related to fostering.
When more than one taxpayer has the right to the deduction, their amount will be prorated by the number of those.
In the event of marriage and if the deduction corresponds to both spouses, the number of people generating the right to deduction will be shown in the "Common" box.
Otherwise, the number of people in the "Holder" box will be shown. In this case, the number of people who have the right to apply the deduction for those same persons who are included must also be indicated.