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Form 100. Personal Income Tax Return 2021

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

Taxpayers will be able to deduct 600 euros for each person over 65 years of age or with a certified degree of disability equal to or greater than 33%, who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, when for this reason they have not received aid or subsidies from the autonomous community of Castilla-La Mancha.

This deduction cannot be applied in the case of fostering people over 65 years of age, when the foster person is linked to the taxpayer by a blood or affinity relationship up to the fourth degree included.

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.

Requirements

  1. That the sum of the general tax base and the tax base of the taxpayer's savings does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  2. That the competent Department in the matter certifies that the foster care has been formalised, as well as that neither the taxpayer nor the fostered person has received any aid from the Administration of the Regional Government of Castilla-La Mancha related to the foster care.

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 marriages, if both spouses are entitled to the deduction, they will fill in box "Common" with the number of people in foster care .

In another case or when there is a marriage and you have opted for individual data capture, the number of people covered will be recorded in box "Of the holder" indicating, additionally, the number of people who have the right to apply the deduction, with respect to the same people covered, without taking into consideration their tax base.