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Form 100. Personal Income Tax Return 2025

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

Amount

The right to a deduction of 1,546.50 euros arises for each person over 65 years of age or with a disability equal to or greater than 33%. 

Requirements

  • The person over 65 years of age (on the date of accrual of the Tax) or with a disability must have lived with the taxpayer for more than 183 days a year under a foster care regime without compensation.

  • Fostering should not give rise to obtaining aid or subsidies from the Community of Madrid.

  • The person over 65 years of age must not be related to the taxpayer by a relationship equal to or less than the fourth degree, whether by consanguinity or affinity. If the person being hosted has a recognized degree of disability equal to or greater than 33%, the limitation of the degree of kinship will not apply.

  • The sum of the general tax base and the savings base must not exceed 26,414.22 euros in individual taxation and 37,322.20 euros in the case of joint taxation. This limit is controlled by the program.

  • The taxpayer who wishes to apply this deduction must obtain, if required, the corresponding certificate from the competent Department in the matter, which certifies that neither the taxpayer nor the fostered person have received aid from the Community of Madrid related to the foster care.

  • When more than one taxpayer is entitled to the deduction, its amount will be prorated among the number of taxpayers.

  • Articles 68 and 154 of the Civil Code establish the obligation of cohabitation and protection between spouses, as well as cohabitation and assistance in the case of unemancipated children who are under parental authority.This deduction is not applicablewhen it concerns spouses with disabilities or disabled children under the parental authority of the taxpayer, nor those forms of family foster care contained in the Civil Code, articles 172 and following, the taxpayer may apply, where appropriate, the deduction "For family foster care of minors"

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of people who give the right to the deduction, taking into account that the same person can only be entered in one of the two boxes.

In the case of marriage, if the deduction corresponds to both spouses, the number of people who generate the right to the deduction will be reflected in the "Common" box.

In another case or when there is a marriage and you have opted for individual data capture, the number of people covered will be reflected in the "Holder" box, indicating, additionally, the number of people who have the right to apply the deduction for the same people covered.