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Form 100. Personal Income Tax Declaration 2021

10.3.1. For unpaid care of people over 65 years of age

Taxpayers will be entitled to a deduction of 341 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year in foster care without compensation.

Requirements

  • The sum of the general tax base and savings may not exceed 25,009 euros in individual taxation and 35,240 euros in joint taxation. This requirement will be controlled by the program.

  • The host cannot be linked to the taxpayer by a relationship of consanguinity or affinity of a degree equal to or lower than the third.

  • The host and the host cannot receive aid or subsidies from the Principality of Asturias due to the foster care.

  • When the host lives with more than one taxpayer, the amount of the deduction will be prorated equally among the taxpayers who live with the host and will be applied only in the declaration of those who meet the established conditions.

  • The taxpayer must be in possession of the document proving unpaid foster care, issued by the Ministry responsible for social affairs.

Completion

You must reflect in the box " Common" or in the box "Of the holder", as indicated below, the number of eligible people who qualify for the deduction, taking into account that the same person 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 people hosted by both spouses who qualify for the deduction.

In another case or when there is a marriage you have opted for individual data capture, the number of foster people will be reflected in the "Owner" box, additionally completing the number of foster owners with whom the foster person lives.