5.3. Ancestors over 65 years of age or with disabilities
In this section they will be related:
The ascendants of the "First declarant" and the "Spouse", who give the right to the application of the
minimum for ascendants.
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The tax identification number (NIF) of each of the related persons will be recorded.
Note: In order to print the official models, the program requires having necessarily reflected the NIF of the related ancestors.
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LAST NAME AND NAME
The two surnames and the first name of each of the related people will be recorded.
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DATE OF BIRTH
The day, month and year of birth of each of the related persons will be indicated.
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DATE OF DEATH
The day and month in financial year 2017 in which the death of the ascendants occurred will be indicated. We must take into account that in the event of the death of the ascendant, cohabitation must have occurred for at least half of the period between January 1 and said date.
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DISABILITY (degree)
In the event that, considering the situation existing on 31-12-2017, any of the related persons can accredit a degree of disability equal to or greater than 33 percent, the degree of disability recognised among those indicated below shall be reflected:
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Disability equal to or greater than 33% and less than 65% (in the case of not being in situation 2)
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Disability of a degree equal to or greater than 33% and less than 65%, if it is proven that they need help from third parties or reduced mobility.
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Disability equal to or greater than 65%
- Judicial incapacitation by sentence of civil jurisdiction.
For disabled ascendants whose disability has been judicially declared, a minimum degree of disability of 65 percent must be indicated, even if they do not reach that degree.
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BINDING
For each of the related ancestors, the corresponding key of those indicated below will be recorded:
"D" = Ancestor of the «First declarant».
"C" = Ancestor of the «Spouse».
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COEXISTENCE WITH SEVERAL DESCENDANTS
The "Coexistence" box will only be completed when any of the ascendants listed in this section, in addition to having depended on and lived with the "First declarant" or with the "Spouse" for at least half of the financial year, has also depended on and lived with at least during half of the exercise, with other descendants of the same grade. In the case of the death of the ascendant, the taxpayer must have lived together for at least half of the period between January 1 and the date of death. To this end, the date of death during financial year 2017 must be filled in the boxes of the ascendant.
In such cases, if two or more taxpayers are entitled to the application of reductions due to age, attendance or disability, the amount thereof shall be apportioned among them in equal parts, and therefore the total number of descendants of the same grade, including the taxpayer himself, on whom the ascendant has depended in 2017 and with whom the ascendant has also lived for at least half of the aforementioned period, shall be recorded in the "Coexistence" box.
For example, if the father of the "First Filer" has depended on and lived with the said taxpayer for the whole of 2017 and, simultaneously, with another of his children, in the "Coexistence" box the number 2 must be entered, which is the total number of descendants of the same grade (children, in this case) that the father of the "First Filer" has depended on and lived with in 2017.
Additionally, if you are entitled to the deduction for an ascendant with a disability, you must fill out the information that is additionally requested. The completion of this section is set out within the deduction itself.