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Practical Income Manual 2023.

For taxpayers over 75 years of age

Regulations: Articles 6.1 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Deduction amount

150 euros for taxpayers over 75 years of age.

Common requirements for this deduction and the deduction "For the care of ascendants over 75 years of age"

  • The application of these deductions will not apply when those over 75 years of age who generate the right to them, whether the taxpayer or the ascendant, reside for more than 30 calendar days of the tax period in Residential Centers for the Elderly of the Community Board of Castilla-La Mancha or in places arranged or subsidized by it in other centers, with the exception of temporary stays derived from convalescence duly accredited by the Health Service of Castilla-La Mancha.

  • That the sum of the general tax base and the taxpayer's savings , boxes [0435] and [0460] of the declaration, does not exceed :

    • - 27,000 euros in individual taxation.

    • - 36,000 euros in joint taxation.

  • For the application of these deductions, the rules for the application of the minimums per taxpayer and per ascendants contained in the Law of will be taken into account. IRPF ##3##.

    However, in the case of the deduction for the care of an ascendant over 75 years of age , when two or more taxpayers are entitled to the application of this deduction with respect to the same ascendants and some of If they do not meet the previous requirement, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by ascendants .

Incompatibility

  • The deductions "For taxpayers over 75 years of age" and "For the care of ascendants over 75 years of age" are incompatible , respectively, with the deductions "For the taxpayer's disability" and "For disability of ascendants", regarding the same person over 75 years of age.

  • In cases in which the person over 75 years of age has an accredited degree of disability equal to or greater than 65 percent, the deductions "Due to disability of the taxpayer" or "Due to disability of an ascendant" will be applied who, in their capacity as taxpayer or of the taxpayer's ascendant, respectively, as appropriate.