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Form 100. 2018 Personal Income Tax return

10,7,11. For unpaid fostering of people over 65 years old and/or with disabilities

Taxpayers can deduct 600 euros for each person over 65 years of age or with a degree of disability of 33 or more. per cent, who lives with the taxpayer for more than 183 days a year in a non-foster care scheme, when they have not obtained aid or subsidies from the autonomous community of Castilla-La Mancha.

This deduction may not be applied in the event of fostering of people over 65 years of age, when the person is associated with the taxpayer for a kinship or kinship link up to the fourth degree included.

When the person receiving the deduction generates the right for more than one taxpayer at the same time, the amount of the same will be prorated in the tax return of each of them if they opt for individual taxation.


  1. The sum of the general tax base and the taxable amount of the taxpayer's savings is not greater than 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  2. That the arrangement of foster care is accredited by the competent body of the company, as well as that the taxpayer and the host person have not received any aid from the Government of the Regional Government of Castilla-La Mancha related to fostering.

Completion: A window will open where the following information must be indicated:

  1. The number of people who are eligible for deduction. Indicating whether fostering is common or only the holder of the declaration.

  2. Indicate the number of people who have the right to apply the deduction, without taking into account their taxable base, with respect to the same persons who are included.