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Form 100. Personal Income Tax Declaration 2021

10.7.5. For care of ascendants over 75 years of age

For the care of ascendants over 75 years of age, the amount of 150 euros for each ascendant who meets the requirements:

Requirements

  1. In order to apply the deduction, the ascendant must be entitled to the minimum for ascendants for those over 75 years of age in the terms provided in the Personal Income Tax Law

  2. The deduction will not apply when the parent over 75 years of age who generates the right to the deduction resides for more than thirty calendar days in Residential Centers for the Elderly of the Community Board of Castilla - La Mancha or in places arranged or subsidized by it in other places. centers.

  3. The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  4. The deduction for taxpayers over 75 years of age and the deduction for ascendants over 75 years of age are incompatible, respectively, with the deduction for the taxpayer's disability and with the deduction for ascendant disability, with respect to the same person over 75 years of age. If the person over 75 years of age has a degree of disability equal to or greater than 65 percent, the deductions will be applied for the taxpayer's disability or for the disability of an ascendant that, as a taxpayer or ascendant of the taxpayer, respectively, corresponds to him or her. .

Completion

You must indicate the name of each ascendant and, for each of them, if they generate the right to deduction in accordance with the above, you will mark the corresponding box.