10.2.4. For the care of dependent people

For the care of dependent people: 150 euros.

Requirements

• The dependent person must live with the taxpayer for at least half of the tax period.

• An ascendant over 75 years of age and an ascendant or descendant with a degree of disability equal to or greater than 65%, regardless of their age, will be considered a dependent person.

• The deduction will not apply if the dependent person has annual income, excluding exempt income, greater than 8,000 euros.

• The sum of the general tax base and the savings tax base, less the minimum for the taxpayer and the minimum for descendants, may not exceed 35,000 euros in a joint return and 21,000 euros in an individual return. This requirement is controlled by the program, unless, in the case of family units, they have opted for individual data capture.

• When two or more taxpayers have the right to apply this deduction, its amount will be prorated equally. When the deduction corresponds to taxpayers with a different degree of relationship, its application will correspond to those of the closest degree, unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of dependent people, taking into account that the same descendant or ascendant It can only be entered in one of the two boxes.

In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of dependents entitled to the deduction.

In another case or when there is a marriage you have opted for individual data capture, it will be reflected in the "Of the owner" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those people.