The People who live with people over 65 years of age have the possibility of benefiting from aid of up to 2,550 euros in the Income Tax return, as long as they comply with the requirements established by the Tax Agency. This benefit, which is a tax aid, includes a base deduction of 1,150 euros for living with an ascendant over 65 years of age, and a supplement of 1,400 euros if the person is at least 75 years old.
This aid aims to alleviate the financial burden of households that live with elderly people and lack sufficient financial income. In this way, the aim is to cover basic daily expenses.
How much can I deduct for having someone over 65 years of age in my care?
The Tax Agency offers a deduction applicable in the Income Tax return of 1,150 euros for people who live with parents over 65 years of age. In the case of having people over 75 years old, the amount increases by 1,400 euros, to 2,550 euros annual.
The Tax Agency considers ascendants those who are directly descended from the beneficiary. That is, the parents, grandparents or great-grandparents, whether by nature or by adoption.
This deduction has a state character, that is, it is applicable throughout Spain. Now, some autonomous communities offer complementary deductions according to their regulations.
To understand it with a practical example, let’s imagine a marriage in which his mother, 68 years old (income of 4,000 euros per year), and her father, 78 years old and with no income, live with them, both throughout the year. . In your income tax return you could deduct 1,150 euros for the mother (over 65 years of age), 1,150 euros for the father (over 65 years of age) and an additional 1,400 euros for the father (over 75 years of age), adding up to a total of 3,700. euros. If you live with another child for more than half the year, the deduction could not be applied for that ascendant.
Requirements to request the aid of 2,550 euros
That the person is over 65 or 75 years old is not the only requirement to be able to apply the deductions available in the Income Tax return. The Tax Agency states that it is essential to comply with all these requirements:
- Must be ascendant: The ascendant must be the taxpayer’s father, mother, grandfather or great-grandfather, whether by consanguinity or adoption.
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Age or disability:
- For the general deduction (1,150 euros), the ascendant must be over 65 years of age on the date of accrual of the tax.
- For the additional deduction (1,400 euros), the ascendant must be over 75 years old on the date of accrual.
- It also applies to any age if the ascendant has a recognized degree of disability of 33% or higher.
- Coexistence: Having lived together in the family home for a minimum of half the year. If they depend on the taxpayer, but are admitted to a specialized center, it is also possible to apply the deduction in the Income Tax Return.
- Rent limits: The ascendant cannot have an income greater than 8,000 euros per year.
- Personal income tax return: Does not apply to taxpayers who declare personal income tax of more than 1,800 euros.
To request these deductions, if you have a dependent person over 65 or 75 years old and you meet all of the above requirements, all you have to do is indicate it when you go to submit the draft of your Income Tax return.
Deductions for elderly care in the Autonomous Communities
Some Autonomous Communities, in addition to taking into account the family minimum per ascendant, also regulate some deductions applicable to taxpayers with elderly people in their care. These are the quantities:
- Andalusia: In Andalusia, a deduction of 100 euros is applied to parental families, “and where appropriate, with ascendants over 75 years of age.” You must comply with state personal income tax regulations.
- Valencian Community: In this case, the regional deduction is 197 euros “for each ascendant in a direct line, by consanguinity, affinity or adoption, over 75 years of age, or over 65 years of age, who is considered a recognized person with a disability,” the same or greater than 33%.
- Castile-La Mancha: Deductions of 150 euros for people over 75 years of age as long as all requirements are met.
- Aragon: The amount in the Autonomous Community of Aragon is 150 euros for having dependents in charge. For the purposes of this deduction, they are considered to be those over 75 years of age or who have a minimum disability of 65%.
- Community of Madrid: In the case of the Community of Madrid the figure is 1,546.50 euros for each person over 65 years of age in care, or with a recognized disability of at least 33%.
- Canary Islands: In the Canary Islands, 600 euros can be applied for each ascendant or descendant who has a recognized disability of at least 65%.
The conditions and amounts vary by community, so it is advisable to review the applicable regional regulations.
Other economic benefits for dependency
This tax benefit in the Income Tax return is not the only help available for families with dependents in their care. The autonomous communities manage the dependency aidwhich differ from other benefits in that family income is not taken into accountbut the degree of dependency and need of the person, applicable to both adults and minors.
Regulated by Law 39/2006, of Promotion of Personal Autonomy and Care for people in a situation of Dependencythis benefit is only granted if the degree of dependency is officially recognized. Besides, includes children under 3 years old with special needsas long as the legal guardians reside in Spain for at least 5 years.
The amounts of this benefit can reach 747 euros per month in 2025, depending on the degree of dependency and after assessment.