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Form 100. Personal Income Tax Declaration 2018

10.3.1. For unpaid care of people over 65 years of age

Taxpayers will be entitled to a deduction of 341 euros for each person over 65 years of age who lives with the taxpayer for more than 183 days a year in foster care without compensation, when they have not been received aid or subsidies from the Principality of Asturias for the same reason.


  • The sum of the general tax base and savings may not exceed 25,009 euros in individual taxation and 35,240 euros in joint taxation. This requirement will be controlled by the program.
  • The host cannot be linked to the taxpayer by a relationship of consanguinity or affinity of a degree equal to or lower than the third.
  • When the host lives with more than one taxpayer, the amount of the deduction will be prorated equally among the taxpayers who live with the host and will be applied only in the declaration of those who meet the established conditions.
  • The taxpayer must be in possession of the document proving unpaid foster care, issued by the Ministry responsible for social affairs.


In the case of marriage and if both spouses are entitled to the deduction, you must indicate in the "common" box the number of people hosted by both spouses who qualify for the deduction.

Otherwise, the number of people welcomed will be reflected in the "Owner" box. In this case, you must additionally complete the number of foster care holders with whom the foster person lives.