Skip to main content
Form 100. Personal Income Tax Return 2018

10.2.13. For those over 70 years old

Taxpayers may deduct the amount of 75 euros , provided they meet the following requirements:

  1. That the taxpayer is 70 years of age or older and obtains total income that can be integrated into the general tax base, provided that it does not come exclusively from capital.

  2. That the amount resulting from the sum of the general tax base and the savings tax base is not greater than 35,000 euros in a joint declaration, and 23,000 euros in an individual declaration.

Completion: You do not have to reflect anything in the deduction since the program extracts the data from the personal and family details filled out in the declaration.