For unpaid care of people over 65 years of age or with disabilities
Regulations: Art. 8 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.
600 euros for each person over 65 years of age or with an accredited degree of disability equal to or greater than 33 per 100 , who lives with the taxpayer for more than 183 days per year under a foster care regime without compensation, when they have not obtained aid or subsidies from the Autonomous Community of Castilla-La Mancha.
Requirements and other conditions for the application of the deduction
That placement does not give rise to obtaining aid or subsidies from the Autonomous Community of Castilla-La Mancha.
1## This deduction cannot be made in the case of fostering people over 65 years of age, when the foster person is linked to the taxpayer by a relationship of consanguinity or affinity up to and including the fourth degree.
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 opt for individual taxation .
To apply the deduction it will be necessary to meet the following requirements :
That the sum of the general tax base and the taxpayer's savings , boxes  and  of the declaration, does not exceed :
- 12,500 euros in individual taxation.
- 25,000 euros in joint taxation.
In the case of marriages or de facto unions, the amount of the deduction is prorated equally in the individual declaration of each of them, even if only one of the spouses or members of the de facto couple has a tax base that does not exceed the amount of 12,500 euros, or one of them does not present a declaration.
That be accredited , by the department competent in the matter, that neither the taxpayer nor the host person have received aid from the Administration of the Board of Communities of Castilla-La Mancha linked to foster care.