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Practical Income Manual 2022.

For unpaid care of people over 65 years of age

Regulations: Art. 3 Consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Deduction amount

500 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year in foster care without consideration .

Requirements and other conditions for the application of the deduction

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

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

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

    • - 26,000 euros in individual taxation.

    • - 37,000 euros in joint taxation.

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

  • The taxpayer who wishes to enjoy this deduction must be in possession of the document accrediting the corresponding unpaid foster care , issued by the Ministry responsible for social affairs.