Those over 65 years of age have several deductions that help reduce the payment of the invoice with the Tax Agency. Beyond taking advantage of the state ones, those that exist at the regional level stand out above all, much more focused on the collective.
In general terms, the deductions are the same for everyone. Thus, those that are applied for owned and rented housing, for donations or for investment in newly created companies can also be used among people over 65 years of age if the requirements are met, which can be consulted here.
When entering the chapter on autonomies, some specific ones are given for the elderly. These do not take away the right to access others that do not have age restrictions.
Likewise, they must remember that there are exempt operations that they have carried out during the year: the sale of a habitual residence with capital gains is exempt, the sale of assets to establish a life annuity or the transfer of the family business…
These are the most outstanding regional deductions for people over 65 years of age.
In Andalusia they opt for a deduction of 15% of the rental payments of the habitual residence with a limit of 600 euros per year or 900 euros in the case of having a disability. The sum of the general tax base and savings cannot exceed 25,000 euros in individual taxation or 30,000 jointly.
In the case of Aragon, there is a deduction for people over 70 years of age that amounts to 75 euros for each taxpayer as long as they do not have income that comes exclusively from capital gains and that the sum of the general tax base and the savings tax base is lower. to 23,000 euros in an individual return or 35,000 euros in a joint return.
In the Canary Islands you also opt for specific deductions. Those over 65 years of age can deduct 144 euros as long as the sum of the general tax base and that of savings does not exceed 42,900 euros in an individual return or 57,200 in a joint return.
Jumping to Cantabria, there is a deduction for renting a home for people over 65 years of age. It corresponds to 10% of the payments made in the year, with a maximum of 300 euros to be deducted in individual taxation or 600 jointly. As requirements, the payments must represent more than 10% of what the taxpayer enters and the sum of the general taxable base and that of savings cannot exceed 22,946 euros in individual taxation and 31,485 in joint taxation.
In Castilla-La Mancha, those over 75 years of age have a deduction of 150 euros. It does not apply to seniors who reside in public residences, with concerted or subsidized places for more than 30 days a year. They also have to have a sum of the general tax base and savings of less than 27,000 euros in individual taxation and 36,000 euros in joint taxation.
In Castilla y León, the deduction of 300 euros for taxpayers aged 65 or over with a disability of 33% or higher is the most notable. They must have a sum of the general tax base and savings of less than 18,900 euros in individual taxation and 31,500 euros in joint taxation to use it.
In the case of Catalonia, the closest thing to a specific deduction for the elderly is the deduction of 150 euros when becoming a widow or widower in 2020, 2021 or 2022. The amount amounts to 300 euros with at least one dependent descendant. It is applied in the year in which widowhood occurs and the following two.
In Extremadura there is a deduction of between 100 and 200 euros for widowed taxpayers. The maximum is reached if one or more descendants are in charge. To be a beneficiary in the sum of the general tax base and that of savings, you cannot exceed 19,000 euros in individual taxation and 24,000 jointly. It is extended to 28,000 euros and 45,000 euros, respectively, in towns and villages with less than 3,000 inhabitants.
Galician taxpayers should pay attention if they need help from third parties. 10% of the payments can be deducted if they have a disability equal to or greater than 65%. The maximum limit of the deduction amounts to 600 euros, with limits of 22,000 euros in individual taxation and 31,000 jointly, adding the general base and that of savings. Users of public or concerted residences do not opt.
Taxpayers over 65 with a disability have specific deductions in the Valencian Community. You can deduct 197 euros with a disability equal to or greater than 33%. To be a beneficiary when adding the general taxable base and that of savings, the level of 30,000 euros in individual taxation and 47,000 euros jointly must not be exceeded.
