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Form 100. Personal Income Tax Return Declaration 2017

10.7.5. For the care of ancestors over 75 years of age

For the care of ascendants over 75 years of age, the amount of 150 euros for each ascendant who meets the requirements:

Requirements:

  1. In order to apply the deduction, the ascendant must be entitled to the minimum for ascendants over 75 years of age under the terms provided for in the Personal Income Tax Law.
  2. The deduction will not apply when the ascendant over 75 years of age who generates the right to the deduction resides for more than thirty calendar days in Residential Centers for Seniors of the Junta de Comunidades de Castilla - La Mancha or in places agreed upon or subsidized by it in other centers.
  3. This deduction will be incompatible with the deduction for disability of ascendants. In the event that the ascendant over 75 years of age is a person with a disability equal to or greater than 65%, the disability deduction will be applied.
  4. The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.
  5. When two or more taxpayers are entitled to apply the deduction for the same ascendants, and one of them does not meet the requirements established for this purpose, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum for descendants, ascendants and disability provided for in state legislation.

Completion

A window will open in which you must indicate the name of each ascendant, and for each of them, mark whether they generate the right to the deduction in accordance with the rules cited above.