10.7.4. By taxpayers over 75 years old
Taxpayers over 75 years old can deduct the amount of 150 euros.
- 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.
- 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
- 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.