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

Amount

600 euros for each person over 65 years of age or with a disability equal to or greater than 33%.

Requirements and conditions

• The foster person must live with the taxpayer for more than 183 days a year in a foster care regime without compensation.

• The host must not be linked to the taxpayer by a relationship of blood or affinity of a degree equal to or less than the fourth.

• 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.

• The taxpayer must be in possession of the document accrediting the corresponding unpaid foster care, issued by the Ministry responsible for social affairs.

• The placement must not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

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 marriage, when both spouses have the right to the deduction and have not opted for individual data capture, they will complete in the "Common" box the number of eligible people who qualify for the deduction.

In the rest of the cases, you will complete the "Holder" box, also indicating the number of people entitled to the deduction.