For unpaid care of people over 65 years of age and/or with disabilities
Regulations: Articles 7 and 18.1 and 4.b) Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21.
Amount and requirements for applying the deduction
1,500 euros for each person over 65 years of age or with a disability equal to or greater than 33 percent , who lives more than 183 days a year with the taxpayer under foster care regime without compensation, when it did not result in obtaining aid or subsidies from the Community of Madrid .
Other conditions for the application of the deduction
- In the case of sheltering people over 65 years of age, the sheltered person must not be linked to the taxpayer by a relationship equal to or less than the fourth degree, whether by consanguinity or affinity .
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That the sum of the general and savings tax bases , sum of the boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed :
- 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 were taxed equally. individual.
- The taxpayer who wishes to apply this deduction must obtain, if required, the corresponding certificate from the Department competent in the matter , certifying that neither the taxpayer nor the host person have received aid. of the Community of Madrid linked to the reception.