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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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 of the legal provisions of the Community of Madrid regarding taxes ceded 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:

  • That he/she lives for more than 183 days a year with the taxpayer under a foster care regime without compensation,

  • That the person in foster care does not give rise to obtaining aid or subsidies of the Community of Madrid.

Other conditions for the application of the deduction

  • In the event of fostering of people over 65 years old The person being hosted must not be related to the taxpayer. by a relationship of the fourth degree or less, whether by consanguinity or affinity.

    If the person being cared for has a recognized disability of 33 percent or higher, the limitation on the degree of kinship will not apply.

    Precision:

    Articles 68 and 154 of the Civil Code impose the obligation of cohabitation and protection between spouses, as well as cohabitation and assistance in the case of unemancipated children who are under parental authority. Therefore, this deduction not applicable when it involves spouses with disabilities or children with disabilities under the parental authority of the taxpayer.

    Similarly, this deduction does not apply to those forms of family foster care contained in articles 172 et seq. of the Civil Code. For these other cases, the regional tax deduction "For foster care of minors" is in effect.

  • That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed :

    • - 26,414.22 euros in individual taxation.

    • - 37,322.20 euros in joint taxation.

  • 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.

  • 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.