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Practical manual for Income Tax 2022.

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

Regulations: Art. 1. Twelve Text Consolidated version of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

600 euros for each person over 65 years of age or with a certified degree of disability equal to or greater than 33% , who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, when for this reason 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 the foster care does not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

  • This deduction may not be applied in the case of foster care for persons over 65 years of age when the foster person is linked to the taxpayer by a blood or affinity relationship up to the fourth degree inclusive.

  • When the person covered generates the right to the deduction for more than one taxpayer simultaneously, the amount of the deduction will be prorated 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 proving the corresponding unpaid foster care , issued by the Department responsible for social affairs.