10.13.13. For unpaid care of people over 65 years of age and/or people with disabilities

Amount of deduction

600 euros for each person over 65 years of age or with a disability equal to or greater than 33%.

Requirements and conditions

• The foster child must live with the taxpayer for more than 183 days a year under a foster care regime without compensation.

• The recipient must not be related to the taxpayer by blood or marriage of a degree equal to or less than the fourth.

• When the person receiving the deduction generates the right to the deduction for more than one taxpayer simultaneously, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

• The taxpayer must be in possession of the document proving the corresponding unpaid foster care, issued by the competent Department of Social Affairs.

• Fostering should not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of people covered who give the right to the deduction, taking into account that the same person can only be entered in one of the two boxes.

In the case of marriage, when both spouses are entitled to the deduction and have not opted for individual data entry, they will fill in the "Common" box with the number of persons covered who entitle them to the deduction.

In all other cases, fill in the "Holder" box, also indicating the number of people entitled to the deduction.