Autonomous Community of the Murcia Region

• Taxpayers who have proven a disability level of 33% or more will be entitled to apply a deduction of €100 to the regional Personal Income Tax rate when certain requirements are met.

• Taxpayers will be able to deduct €600 for each person over 65 years of age or with a disability equal to or greater than 33%, who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, provided that the foster care does not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

  This deduction cannot be applied in the case of fostering of persons over 65 years of age, when the foster person is linked to the taxpayer by a blood relationship or affinity of a degree equal to or less than the fourth.