For unpaid care of people over 65 years of age and/or with disabilities

Amount and requirements for applying the deduction

1,500 euros for each person over 65 years of age or with a disability equal to or greater than 33%, when the following requirements are met:

• Who lives for more than 183 days a year with the taxpayer under a foster care regime without compensation,

• That the person in foster care does not give rise to obtaining aid or subsidies from the Community of Madrid.

Other conditions for the application of the deduction

• In the case of sheltering people over 65 years of age, the sheltered person must not be linked to the taxpayer by a relationship equal to or less than the fourth degree, whether by consanguinity or affinity .

• That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed :

  • 25,620 euros in individual taxation.

  • 36,200 euros in joint taxation.

• When the host person generates the right to deduction for more than one taxpayer simultaneously , the amount thereof will be prorated in equal parts in the declaration of each of them, if they were taxed equally. individual.

• The taxpayer who wishes to apply this deduction must obtain, if required, the corresponding certificate from the Department competent in the matter , certifying that neither the taxpayer nor the host person have received aid. of the Community of Madrid linked to the reception.