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Form 100. Personal Income Tax Declaration 2023

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.

    The taxpayer must necessarily obtain some income that comes from income from work and/or economic activities for the deduction to be applicable. Likewise, it must be taken into account that capital gains that do not derive from transfers will be considered capital income for the purposes of determining whether the requirements to be able to apply the deduction are met.

  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.