Skip to main content
Practical Income Manual 2021.

For unpaid foster care of persons over sixty-five years of age and/or persons with disabilities

Regulations: Art. 1. Twelve Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of 5 November .

Deduction amount

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 the Region of Murcia.

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 the Region of Murcia.

  • 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, the taxpayer must be in possession of the document accrediting the corresponding unpaid foster care , issued by the Ministry responsible for social affairs.