5.3. Ascendants over 65 years old or disabled
In this section the following will be listed:
The ascendants of the "First Declarant" and the "Spouse", who entitle the applicant to apply the minimum for ascendants.
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Tax Code (NIF)
The tax identification number (NIF) of each of the related persons will be recorded.
Note: In order to print the official forms, the program requires that the NIF of the related ascendants have been necessarily reflected.
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LAST NAME AND NAME
The two surnames and the first name of each of the related persons must 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 of the 2018 financial year 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, the 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 31-12-2018, any of the related persons can prove a degree of disability equal to or greater than 33%, the recognized degree of disability will be reflected among those indicated below:
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Disability of a degree 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 33% or more and less than 65%, if the need for assistance from third parties or reduced mobility is proven.
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Disability equal to or greater than 65%
- Judicial incapacity by ruling of the civil jurisdiction.
For disabled ancestors whose disability has been declared judicially, a minimum disability level of 65% must be indicated, even if they do not reach this level.
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LINKING
For each of the related ancestors, the corresponding code from those indicated below will be recorded:
"D" = Ascendant of the "First declarant".
"C" = Ascendant of the "Spouse".
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LIVING WITH SEVERAL DESCENDANTS
The "Cohabitation" box will only be completed when one of the ascendants listed in this section, in addition to having depended on and lived with the "First declarant" or the "Spouse" for at least half of the year, has depended on and lived, also for at least half of the year, with other descendants of the same degree. In the event of the death of the ascendant, the taxpayer must have lived with the ascendant for at least half of the period between January 1 and the date of death. For these purposes, the date of death during the 2018 financial year must be filled in in the ascendant boxes.
In such cases, if two or more taxpayers are entitled to apply the reductions for age, assistance or disability, their amount will be prorated among them in equal parts, so the total number of descendants of the same degree, including the taxpayer himself, on whom the ascendant depended in 2018 and with whom he also lived for at least half of the period mentioned above, will be recorded in the "Cohabitation" box.
For example, if the father of the "First declarant" has depended and lived with said taxpayer throughout 2018 and, simultaneously, with another of his children, the number 2 will be entered in the "Cohabitation" box, which is the total number of descendants of the same degree (children, in this case) on whom the father of the "First declarant" has depended and lived with in 2018.
Additionally, if you are entitled to the deduction for a disabled ancestor, you must fill in the additional information requested. The completion of this section is explained within the deduction itself.