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Specific Income Manual 2023 for people over 65 years of age

Autonomous Community of Aragon

For the care of dependent people

Regulations: Art. 110-5, 160-1 and 160-2.4 Consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26

A. In general

Deduction amount

150 euros for the care of dependent people who live with the taxpayer for at least half of the tax period.

is considered a dependent person , for the purposes of this deduction, the ascendant over 75 years of age or, regardless of his or her age, if it is a person with a degree of disability equal to or greater than 65%.

Requirements and other conditions for the application of the deduction

  • That the dependent person does not obtain annual income exceeding 8,000 euros , excluding exempt income.

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, minus the taxpayer's minimum and the minimum for descendants , sum of boxes [0511] and [0513 ] of the declaration, does not exceed than:

    • 21,000 euros in individual declaration.

    • 35,000 euros in joint declaration.

  • When two or more taxpayers are entitled to the application of this deduction, its amount will be prorated equally.

    When the deduction corresponds to taxpayers with a different degree of relationship, its application will correspond to those of closest degree , unless they do not have annual income, excluding exempt income, exceeding 8,000 euros, in whose case will correspond to those of the next grade.

B. In application of the differentiated tax regime (incompatible with the general regime)

Deduction amount

300 euros when the differentiated tax regime is applicable.

Requirements and other conditions for the application of the deduction

Taxpayers must meet the same requirements as in the general regime and, in addition, the following:

  • Taxpayers must reside in rural settlements with high risk or extreme risk of depopulation (Ranks VIII, IX and

  • Taxpayers must have their habitual residence during the year 2023 and the following four years in one of the rural settlements indicated above. In the case of a marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in either of the spouses.

For taxpayers over 70 years of age

Regulations: Art. 110-14 Consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount and requirements for applying the deduction

75 euros for each taxpayer who meets the following requirements:

  1. That the taxpayer is 70 or older and obtains income that can be integrated into the general tax base, provided that it does not come exclusively from capital.

  2. That the amount resulting from the sum of the general tax base and the tax base of savings , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • 23,000 euros in individual declaration.

    • 35,000 euros in joint declaration.