27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0011353","className":"art-back","children":["← ","Wet IB 2001"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"IB"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","621"," ","Wet IB 2001"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet inkomstenbelasting 2001"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","22 mei 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 6.21 — Uitgaven wegens ouderdom

1. Uitgaven wegens ouderdom worden in aanmerking genomen indien de belastingplichtige bij het begin van het kalenderjaar 65 jaar of ouder is.

2. Het in aanmerking te nemen bedrag wordt gesteld op € 730.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0011353","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","621","."]}]]}],false,false]}]]}]]}]