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Form 100. 2019 Personal Income Tax return

10,2,13. For people over 70 years old

Taxpayers can deduct the amount of 75 euros, provided that they meet the following requirements:

  1. The taxpayer is 70 or more years old and obtains full returns that can be integrated into the general tax base, provided that they do not exclusively originate from the capital.

  2. The amount resulting from the sum of the general tax base and the gross tax base of the savings is not greater than 35,000 euros in the joint tax return, and 23,000 euros in the individual tax return.


 It does not have to reflect anything in the deduction since the program extracts the data from the personal and family data filled in the tax return.