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Practical manual for Income Tax 2023.

For the care of ancestors

Regulations: Art. 7 bis Revised Text of the 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

  • 515.50 euros for each ascendant over 65 years of age or with a disability equal to or greater than 33% for which the minimum for ascendants may be applied.

  • When the ascendant 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.