For expenses related to ascendants over 65 years of age
Attention : This deduction is applicable exclusively to taxpayers who died before December 13, 2024 who meet the requirements indicated below.
Point 3 of the Eleventh Final Provision of Law 7/2024, of December 11, on urgent measures for the simplification and administrative rationalization of the public administrations of the Balearic Islands ( BOIB 13-12-2024), has repealed the previous wording of article 6 quinquies, which regulated said deduction.
Regulations: Art. 6 quinquies Consolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6
Amount and maximum limit of the deduction
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He 40 percent of the annual amount paid by the taxpayer for the bills derived from the provision of the following services for ascendants over 65 years of age generators of the right to the application of the minimum for ascendants provided for in the regulations of the PIT:
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Stays in day centers .
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Custodial service, dining service and activities for ascendants over 65 years of age in day centers .
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Hiring of a person to care for an ascendant over 65 years of age.
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The maximum amount of the deduction may not exceed 3,600 euros per year .
- The deduction limit is per taxpayer and per person entitled to its application.
Requirement for the application of the deduction
For the service provided for in letter c) above person hired must be registered with Social Security.