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Form 100. Personal Income Tax Return 2023

10.2.13. For those over 70 years old

Amount

Taxpayers will be able to deduct the amount of 75 euros.

Requirements

  1. That the taxpayer is 70 years of age or older and obtains total income that can be integrated into the general tax base, provided that it does not come exclusively from capital.

    The taxpayer must necessarily obtain some income from work and/or economic activities for the deduction to be applicable. It should also be noted that capital gains that do not arise from transfers will be considered capital income for the purposes of determining whether the requirements for applying 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 declaration, and 23,000 euros in an individual declaration.

Completion

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