Autonomous Community of the Principality of Asturias

For unpaid care of people over 65 years of age

Regulations: Art. 3 of the Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

500 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation .

Requirements and other conditions for the application of the deduction

That the host and the hosted do not receive aid or subsidies from the Principality of Asturias due to the foster care.
That the person is not linked to the taxpayer by a kinship bond of consanguinity or affinity of a degree equal to or lower than third .
That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:
- 26,000 euros in individual taxation.
- 37,000 euros in joint taxation.
That is in possession of the document proving the corresponding unpaid foster care , issued by the Department responsible for social affairs.
When the person lives with more than one taxpayer , the amount of the deduction will be prorated equally among the taxpayers who live with him/her and will only be applied to the declaration of those who meet the conditions established to be entitled to it.