For the care of ascendants over 75 years of age
Regulations: Art. 6.2 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.
150 euros for the care of each ascendant over 75 years of age, as long as it causes the right to apply the minimum for ascendants .
Common requirements for this deduction and the deduction "For taxpayers over 75 years of age"
The application of these deductions will not apply when those over 75 years of age who generate the right to them, whether the taxpayer or the ascendant, reside for more than 30 calendar days of the tax period in Residential Centers for the Elderly of the Community Board of Castilla-La Mancha or in places arranged or subsidized by it in other centers, with the exception of temporary stays derived from convalescence duly accredited by the Health Service of Castilla-La Mancha.
That the sum of the general tax base and the taxpayer's savings , boxes  and  of the declaration, does not exceed :
For the application of these deductions, the rules for the application of the minimum per taxpayer and per ascendants contained in the Personal Income Tax Law will be taken into account.
However, in the case of the deduction for the care of an ascendant over 75 years of age , when two or more taxpayers are entitled to the application of this deduction with respect to the same ascendants and some of If they do not meet the previous requirement, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by ascendants .
The deduction for taxpayers over 75 years of age and the deduction for ascendants over 75 years of age are incompatible, respectively, with the deduction for the taxpayer's disability and with the deduction for ascendant disability, with respect to the same person over 75 years of age.
In cases in which the person over 75 years of age has an accredited degree of disability equal to or greater than 65 percent, deductions will be applied for the disability of the taxpayer or for the disability of an ascendant who, in his or her capacity as a taxpayer or ascendant of the taxpayer, respectively, corresponds.