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Specific manual for people with disabilities

For the care of dependent people

(Art. 110-5 Consolidated Text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26)

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, minus the taxpayer's minimum and the minimum for descendants, sum of boxes [0511] and [0513 ] of the declaration, does not exceed 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, its amount will be prorated equally.

    When the deduction corresponds to taxpayers with a different degree of relationship, its application will correspond to those of closest degree , unless they do not have annual income, excluding exempt income, exceeding 8,000 euros, in whose case will correspond to those of the next grade.