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Specific Income Tax Manual 2023 for people over 65 years of age

Community of Madrid

For unpaid care of people over 65 years of age

Regulations: Articles 7 and 18.1 and 4.b) Revised Text of the legal provisions of the Community of Madrid on taxes transferred 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, 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 under the foster care regime does not give rise to obtaining aid or subsidies from the Community of Madrid.

Other conditions for the application of the deduction

  • The person receiving the benefit must not be related to the taxpayer by a relationship equal to or less than the fourth degree, whether by blood or affinity.

  • 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 receiving deduction 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 applies this deduction must obtain the corresponding certificate from the competent Ministry, proving that neither he nor the fostered person have received aid from the Community of Madrid linked to the foster care.

For the care of ancestors

Regulations: Art. 7 bis Revised Text of the legal provisions of the Community of Madrid on 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 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 of the deduction will be prorated equally in the declaration of each of them, if they pay taxes individually.

For the care of dependent elderly people

Regulations: Articles 11 bis and 18.2 Revised Text of the legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Amount and maximum limit of the deduction

25% of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security Regime, with the deduction limit of 463.95 euros per year.

Circumstances that must occur to apply the deduction

The deduction will be applicable for the contributions corresponding to the months of the tax period in which the taxpayer lives with an ancestor, descendant, collateral by second degree consanguinity, or spouse, in all cases over 65 years of age , who has been recognized as having one of the degrees of dependency .

Only ascendants for whom the taxpayer is entitled to apply the minimum for ascendants will be taken into consideration, as well as the spouse and collateral relatives up to the second degree of kinship by consanguinity who live with the taxpayer for more than 183 days of the tax period and do not have annual income, excluding exempt income, greater than 8,000 euros.

Requirements

  • Taxpayer must be registered with Social Security as the employer of a family household, have one or more persons employed and paying contributions to the Special System for Household Employees of the General Social Security Regime during the period in which the deduction is to be applied.

    Likewise, the person or persons hired will be required to provide services to the head of the family home for at least 40 hours per month.

  • That the sum of the general tax base and the savings of the taxpayer, together with that corresponding to the rest of the members of his family unit, sum of boxes [0435] and [0460] of the declaration , does not exceed the amount in euros corresponding to multiply by 30,930 the number of members of said family unit.

  • In addition, the employer must be in one of the following situations :

    • Carry out an activity on your own or as an employee for which you are registered with the corresponding Social Security or mutual insurance scheme for at least 183 days within the tax period.

    • Receive contributory and assistance benefits from the unemployment protection system, pensions paid by the General Regime and the Special Regimes of Social Security or by the State Passive Classes Regime, or benefits similar to those previously recognized to professionals not integrated into the special Social Security regime for self-employed workers or freelancers by social security mutual societies that act as alternatives to the aforementioned special Social Security regime, provided that they are benefits for situations identical to those provided for the corresponding Social Security pension.