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Form 100. Personal Income Tax Declaration 2018

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

Taxpayers may deduct 600 euros for each person over 65 years of age or with an accredited degree of disability equal to or greater than 33 percent, who lives with the taxpayer for more than 183 days a year under a foster care regime without compensation, when for this reason they have not obtained aid or subsidies from the autonomous community of Castilla-La Mancha.

This deduction cannot be made, in the case of fostering people over 65 years of age, when the foster person is linked to the taxpayer by a relationship of blood or affinity up to and including the fourth degree.

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

Requirements :

  1. That the sum of the general tax base and the tax base of the taxpayer's savings does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  2. That the formalization of the foster care be accredited by the Concierge Department competent in the matter, as well as that the taxpayer or the foster person has not received aid from the Administration of the Community Board of Castilla-La Mancha linked to the foster care.

Completion: A window will open in which you must indicate the following information:

  1. The number of people welcomed who could give the right to a deduction. Indicating whether the foster care is common or only for the holder of the declaration.

  2. Indicate the number of people who have the right to apply the deduction, without taking into consideration their tax base, with respect to the same people eligible.