10.7.4. For taxpayers over 75 years of age
Amount
Taxpayers over 75 years of age may deduct the amount of 150 euros.
Requirements
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The deduction will not apply when the taxpayer resides for more than thirty calendar days in residential centers for the elderly of the Junta de Comunidades de Castilla - La Mancha or in places arranged or subsidized by it in other centers with the exception of temporary stays derived from convalescence duly accredited by the Health Service of Castilla-La Mancha.
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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.
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This deduction will be incompatible with the taxpayer's disability deduction. In the event that the taxpayer over 75 years of age is a person with a disability equal to or greater than 65%, the disability deduction will be applied.
Completion
If, in accordance with the above, you meet the requirements to apply the deduction, you will check the box enabled for this purpose.