Autonomous Community of the Murcia Region

• Taxpayers who have a proven level of disability equal to or greater than 33% will have the right to apply a deduction of €100 to the full regional rate of Personal Income Tax when certain required requirements are met.

• Taxpayers may 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 in foster care 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 made in the case of fostering people over 65 years of age, when the foster person is linked to the taxpayer by a relationship of consanguinity or affinity of a degree equal to or less than the fourth.