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Practical manual for Income Tax 2023.

For those over 70 years old

Regulations: Art. 110-14 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount and requirements for applying the deduction

75 euros for each taxpayer who meets the following requirements:

  1. That taxpayer is 70 years of age or older and obtains income that can be integrated into the general tax base, provided that it does not come exclusively from capital.

    The taxpayer must necessarily obtain some income from work and/or economic activities for the deduction to be applicable. It should also be noted that capital gains that do not arise from transfers will be considered capital income for the purposes of determining whether the requirements for applying the deduction are met.

  2. That the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, is not greater than the following amounts:

    • - 23,000 euros in individual declaration.

    • - 35,000 euros in joint declaration.