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Form 100. Personal Income Tax Declaration 2021

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

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

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

When the host person generates the right to the deduction for more than one taxpayer simultaneously, the amount will be prorated in equal parts 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 formalization of the foster care be accredited by the Concierge Department competent in the matter, as well as that the taxpayer or the foster person has not received aid from the Administration of the Community Board of Castilla-La Mancha linked to the foster care.

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

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