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Form 100. Personal Income Tax Return 2023

10.12.13. For the care of ancestors

Amount

515.50 euros for each ascendant over 65 years of age or with a disability for whom the minimum for ascendants can be applied.

When two or more taxpayers are entitled to apply the deduction with respect to the same ascendants, the amount will be prorated between them in equal parts.

Completion

The deduction is generated automatically by the program based on the data reflected in the personal and family data window.