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Form 100. Personal Income Tax Declaration 2018

5.3. Ascendants over 65 years old or disabled

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 by ascendants.

  • Tax Code (NIF)

    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.


    The two surnames and the first name of each of the related people will be recorded.


    The day, month and year of birth of each of the related persons will be indicated.


    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, cohabitation must have occurred for at least half of the period between January 1 and said date.

  • DISABILITY (degree)

    In the event that, considering the situation existing on 12-31-2018, any of the related persons can prove a degree of disability equal to or greater than 33 percent, the recognized degree of disability will be reflected among those indicated below:

    1. Disability equal to or greater than 33% and less than 65% (in the case of not being in situation 2)

    2. 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.

    3. Disability equal to or greater than 65%

    4. Judicial incapacitation by sentence of civil jurisdiction.

    For disabled ascendants whose disability has been declared judicially, at least a degree of disability of 65 percent must be indicated, even if they do not reach said degree.


    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».


    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. For these purposes, the date of death during the 2018 financial year must be completed in the boxes of the ascendant.

    In such cases, if two or more taxpayers are entitled to the application of reductions due to age, assistance or disability, their amount will be prorated among them in equal parts, so the total number of taxpayers will be recorded in the "Coexistence" box. 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.

    For example, if the father of the "First declarant" has depended on and lived together throughout 2018 with said taxpayer and, simultaneously, with another of his children, the number 2 will be entered in the "Coexistence" 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 with whom he has lived in 2018.

    Additionally, if you are entitled to the deduction for disabled ascendants, you must fill out the information that is additionally requested. The completion of this section is set out within the deduction itself.

  1. 5.3.1. Concept of annual income for the purposes of applying personal and family minimums