For unpaid care of people over 65 years of age or with disabilities
Regulations: Art. 8 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
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 Castilla-La Mancha.
Requirements and other conditions for the application of the deduction
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That the foster care does not give rise to obtaining aid or subsidies from the Autonomous Community of Castilla-La Mancha.
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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.
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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.
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In order to apply the deduction, the following requirements must be met:
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That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :
- 12,500 euros in individual taxation.
- 25,000 euros in joint taxation.
In the case of marriages or de facto unions, the amount of the deduction is prorated equally in the individual tax return of each of them, even if only one of the spouses or members of the de facto couple has a taxable income that does not exceed the amount of 12,500 euros, or one of them does not file a tax return.
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That it be certified by the competent department in the matter, that neither the taxpayer nor the foster person have received aid from the Administration of the Regional Government of Castilla-La Mancha related to the foster care.
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