Skip to main content
Practical Income Manual 2021.

For people over 70 years old

Regulations: Art. 110-14 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Amount and requirements for applying the deduction

75 euros for each taxpayer who meets the following requirements:

  1. That the taxpayer is 70 or older and obtains 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 boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:

    • - 23,000 euros in individual declaration.

    • - 35,000 euros in joint declaration.