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Form 100. 2019 Personal Income Tax return

10.7.4. By taxpayers over 75 years old

Taxpayers over 75 years old can deduct the amount of 150 euros.


  1. The deduction will not be applied when the taxpayer resides for more than thirty calendar days in Residential Centres of the Regional Government of Castile - la Mancha or in places that are arranged or subsidised by it in other centres, except for temporary stays resulting from duly accredited convalescence by the Castilla-La Mancha Health Service.
  2. The sum of the general tax base and that of the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation
  3. This deduction will be incompatible with the deduction for disability of the taxpayer. If the taxpayer over 75 years of age is a person with a disability degree of 65% or more, the deduction for disability will be applied.


A window will open where you must indicate whether the holder of the deduction has not lived in the Regional Government of Castile-La Mancha for more than thirty calendar days in residential centres of the elderly or in places that are subsidised or subsidised by the latter in other centres.