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Form 100. Personal Income Tax Declaration 2018

10.2.13. For people over 70 years old

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

  1. That the taxpayer is 70 or older and obtains full income that can be integrated into the general tax base, as long as 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 return, and 23,000 euros in an individual return.

Completion: It does not have to reflect anything in the deduction since the program extracts the data from the personal and family information filled out in the declaration.