For unpaid care of people over 65 years of age and/or with disabilities
Regulations: Articles 7 and 18.1 and 4.b) Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21
Amount and requirements for applying the deduction
1,546.50 euros for each person over 65 years of age or with a disability equal to or greater than 33 percent, when the following requirements are met:
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That he/she lives for more than 183 days a year with the taxpayer under a foster care regime without compensation,
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That the person under the foster care regime does not give rise to obtaining aid or subsidies from the Community of Madrid.
Other conditions for the application of the deduction
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In the case of fostering persons over 65 years of age, the fostered person must not be related to taxpayer by a kinship equal to or less than the fourth degree, whether by consanguinity or affinity.
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That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed :
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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 equally in the declaration of each of them, if they pay taxes individually.
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The taxpayer who wishes to apply this deduction must obtain, if required, the corresponding certificate from the competent Department in the matter , certifying that neither the taxpayer nor the fostered person have received aid from the Community of Madrid linked to the foster care.