10.3.1. For unpaid care of people over 65 years of age

Taxpayers will be entitled to a deduction of 341 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, when no aid or subsidies have been received from the Principality of Asturias for the same reason.

Requirements

• The sum of the general tax base and savings cannot exceed 25,009 euros in individual taxation and 35,240 euros in joint taxation. This requirement will be controlled by the program.
• The beneficiary cannot be linked to the taxpayer by a blood or affinity bond of a degree equal to or lower than third degree.
• The host and the received child cannot receive aid or subsidies from the Principality of Asturias for the reason of fostering.
• When the host lives with more than one taxpayer, the amount of the deduction will be prorated equally among the taxpayers who live with the host and will only be applied to the tax return of those who meet the established conditions.
• The taxpayer must be in possession of the document proving unpaid foster care, issued by the competent department in matters of social affairs.

Completion

In the case of marriage and if both spouses are entitled to the deduction, you must indicate in the "common" box the number of people taken in by both spouses who entitle them to the deduction.

Otherwise, the number of people accommodated will be reflected in the "Owner" box. In this case, you must also fill in the number of foster parents with whom the foster child lives.