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Form 100. 2019 Personal Income Tax return

10.2.4. For the care of dependent persons

For the care of dependent persons: 150 Euros.


  • The dependent person must live with the taxpayer, at least during the middle of the tax period.

  • A person dependent on the ascendant over 75 years old and the ascendant or descendant with a degree of disability equal to or greater than 65% of the insured person, regardless of their age. 100

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

  • The sum of the general tax base and the gross tax base of the savings, minus the taxpayer's minimum and the tax-free threshold for descendants, may not exceed 35,000 in the joint tax return and 21,000 euros in the individual tax return. This requirement is controlled by the program, unless, in the case of family units, they have chosen to capture individual data.

  • When two or more taxpayers have the right to apply this deduction, their amount will be prorated equally. When the deduction corresponds to taxpayers with different degrees of kinship, its application will correspond to those of the nearest degree, unless they do not have annual income, excluding those exempt, of more than 8,000 euros, in which case it will correspond to those of the following degree.


In the event of marriage, if both spouses have the right to deduction, they must indicate in the "Common" box the number of dependent persons entitled to deduction. Otherwise, it will be reflected in the "Account holder's box. In this case, the number of people entitled to apply the deduction to these persons must also be filled in.