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Form 100. 2019 Personal Income Tax return

10.7.5. For caring for ascendants over 75 years old

For the care of ascendants over 75 years of age, the amount of 150 euros for each ascendant who meets the requirements:

Requirements

  1. In order to apply the deduction, the ascendant must be entitled to the minimum ascendant of 75 years in the terms provided for in the Personal Income Tax Act.
  2. The deduction will not be applied when the ascendant over 75 years of age who generates the right to deduction for more than thirty calendar days in the Residential Centres of the Regional Government of Castilla-La Mancha or in subsidised or subsidised places by the latter in other centres.
  3. This deduction will be incompatible with the deduction for disability of ascendants. If the ascendant over 75 years old is a person with a disability of 65% or more, the deduction for disability will be applied.
  4. 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.
  5. When two or more taxpayers have the right to apply the deduction for the same ascendants, and one of them does not meet the requirements established for this purpose, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for apportionment of the minimum for descendants, ascendants and disability provided for in the state law.

Completion

A window will open where the name of each ascendant must be indicated, and for each of them, mark whether it generates the right to deduction in accordance with the aforementioned rules.