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Practical manual for Income Tax 2022.

For the care of dependent people

Regulations: Art. 110-5 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount of deduction

150 euros for the care of dependent persons who live with the taxpayer for at least half of the tax period.

the purposes of this deduction, a dependent person is considered to be an ascendant over 75 years of age and an ascendant or descendant with a degree of disability equal to or greater than 65%, regardless of their age.

Requirements and other conditions for the application of the deduction

  • That the dependent person does not obtain annual income greater than 8,000 euros , excluding exempt income.

  • That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, less the taxpayer's minimum and the minimum for descendants, sum of boxes [0511] and [0513] of the declaration , is not greater than:

    • - 21,000 euros in individual declaration.

    • - 35,000 euros in joint declaration.

  • When two or more taxpayers are entitled to apply this deduction, its amount will be prorated equally .

    When the deduction corresponds to taxpayers with different degrees of kinship, its application will correspond to those of the closest degree, unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.