Skip to main content
Form 100. Personal Income Tax Declaration 2022

10.2.13. For people over 70 years old

Amount

Taxpayers may deduct the amount of 75 euros.

Requirements

  1. That the taxpayer is 70 or older and obtains full income that can be integrated into the general tax base, as long as it does not come exclusively from capital.

  2. That the amount resulting from the sum of the general tax base and the savings tax base is not greater than 35,000 euros in a joint return, and 23,000 euros in an individual return.

Completion

It does not have to reflect anything in the deduction since the program extracts the data from personal and family data.