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Form 100. Personal Income Tax Declaration 2018

10.7.5. For care of ascendants over 75 years of age

For the care of ascendants over 75 years of age, the amount of 150 euros for each ascendant who meets the requirements:


  1. In order to apply the deduction, the ascendant must be entitled to the minimum for ascendants over 75 years of age in the terms provided in the Personal Income Tax Law.
  2. The deduction will not apply when the parent over 75 years of age who generates the right to the deduction resides for more than thirty calendar days in Residential Centers for the Elderly of the Community Board of Castilla - La Mancha or in places arranged or subsidized by it in other places. centers.
  3. This deduction will be incompatible with the deduction for disability of ascendants. In the event that the ascendant over 75 years of age is a person with a disability equal to or greater than 65%, the disability deduction will be applied.
  4. The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.
  5. When two or more taxpayers have the right to apply the deduction for the same ascendants, and one of them does not meet the requirements established for this purpose, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the the rules for the proration of the minimum by descendants, ascendants and disability provided for in state legislation.


A window will open in which you must indicate the name of each ascendant, and for each of them, mark whether it generates the right to deduction in accordance with the rules cited above.