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Practical manual for Income Tax 2021.

For unpaid care of people over 65 years of age

Regulations: Art. 3 of the Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22.

Amount of deduction

341 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation .

Requirements and other conditions for the application of the deduction

  • That the host and the hosted do not receive aid or subsidies from the Principality of Asturias due to the foster care.

  • That the person is not linked to the taxpayer by a kinship bond of consanguinity or affinity of a degree equal to or lower than the third .

  • That the sum of the general and savings tax bases in boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:

    • - 25,009 euros in individual taxation.

    • - 35,240 euros in joint taxation.

  • When the host person lives with more than one taxpayer , the amount of the deduction will be prorated equally among the taxpayers who live with him/her and will only be applied in the declaration of those who meet the conditions established to be entitled to it.

  • The taxpayer who wishes to benefit from this deduction must be in possession of the document proving the corresponding unpaid foster care , issued by the Department responsible for social affairs.