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Practical Income Manual 2021.

For the care of dependent people

Regulations: Art. 110-5 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Deduction amount

150 euros for the care of dependent people who live with the taxpayer for at least half of the tax period.

A dependent person is considered, for the purposes of this deduction, the ascendant over 75 years of age and the ascendant or descendant with a degree of disability equal to or greater than 65 percent, regardless of their age. .

Requirements and other conditions for the application of the deduction

  • That the dependent person does not obtain annual income exceeding 8,000 euros , excluding exempt income.
  • That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, minus the minimum for the taxpayer and the minimum for descendants, sum of the boxes [0511] and [0513] from statement , not greater than:

    • - 21,000 euros in individual declaration.

    • - 35,000 euros in joint declaration.

  • When two or more taxpayers are entitled to the application of this deduction, its amount will be prorated in equal parts .

    When the deduction corresponds to taxpayers with a different degree of relationship, its application will correspond to those of the closest degree, unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.