For care of ancestors

Regulations: Art. 7 bis Consolidated Text of the legal provisions of the Community of Madrid regarding 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 percent for whom the minimum for ascendants can be applied .

• When the ascendant generates the right to the deduction for more than one taxpayer simultaneously, the amount will be prorated in equal parts in the declaration of each of them, if they were taxed individually .