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Specific manual for people with disabilities

For the care of dependent people

Regulations: Articles 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 26 September

A. In general regime

Deduction amount

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

A dependent person is considered, for the purposes of this deduction, the ascendant over 75 years of age and the ascendant or descendant with a degree of disability equal to or greater than 65%, regardless of their age.

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, less the minimum for the taxpayer and the minimum for descendants, sum of the boxes [0511] and [0513] of statement , not greater 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, their amount will be prorated in equal parts . When the deduction corresponds to taxpayers with a different degree of relationship, its application will correspond to those of the closest degree, unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.

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:

  • The differentiated tax regime is applicable to taxpayers who reside in rural settlements with high risk or extreme risk of depopulation (Ranks VIII, IX and Synthetic Territorial Development Index (ISDT) less than 100.

    Differentiated tax regime. Rural settlements

  • Only taxpayers who have their habitual residence can benefit from this special differentiated tax regime, during the calendar year in which the corresponding tax obligation accrues and in the following four , in any of the rural settlements with high risk or extreme risk of depopulation that have been 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.