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Practical manual for Income Tax 2023.

For the care of ascendants over 75 years of age

Regulations: Articles 6.2 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount of deduction

150 euros for the care of each ascendant over 75 years of age , provided that they are entitled to the application of the minimum for ascendants.

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

  • These deductions will not be applied when people 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 Junta de Comunidades de Castilla-La Mancha or in places agreed upon 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 savings of the taxpayer, 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 Personal Income Tax Law will be taken into account.

    However, in the case of the deduction "For the care of ascendants 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 one of them does not meet the previous requirement, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment 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 disability of the taxpayer" and "For disability of ascendant", with respect to the same person over 75 years of age.

  • In cases where a person over 75 years of age has a certified degree of disability equal to or greater than 65%, the deductions "For disability of the taxpayer" or "For disability of ascendant" that correspond to him/her, in his/her capacity as taxpayer or ascendant of the taxpayer, respectively, will be applied.