5.3. Ancestors over 65 years of age or with disabilities

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:

1. That they live with the taxpayer for at least half of the tax period.

   In the event of the death of the ascendant during the tax period, cohabitation must have occurred for at least half of the period between January 1 and the date of the ascendant's death.

2. That they do not have income, excluding exempt income, greater than 8,000 euros and that they do not file a tax return with income greater than 1,800 euros.

In the data capture window you must provide the following information:

• NIF

  The tax identification number (NIF) of each of the related persons will be recorded.

  In order to print the official forms, the program requires that the NIF of the related ascendants have been entered.

• Surnames and forename

  The two surnames and the first name of each of the related persons must be recorded.

• Date of birth

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

• Date of death

  The day and month in which the death of the ascendants occurred must be indicated. Please note that in the case 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)

  If any of the related persons can prove a degree of disability equal to or greater than 33%, as of December 31, the recognized degree of disability will be reflected among those indicated below:

  1. Disability of a degree equal to or greater than 33% and less than 65% (if not in situation 2).

  2. Disability of 33% or more and less than 65%, if the need for assistance from third parties or reduced mobility is proven.

  3. Disability equal to or greater than 65%.

  4. Judicial incapacity by ruling of the civil jurisdiction.

• 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".

  The declaration form will display key D or C in the joint declaration and key D in the individual declaration of the declarant or spouse.

• 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 also depended on and lived, 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 him or her for at least half of the period between January 1 and the date of death.

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

  For example, if the father of the "First Declarant" has depended and lived with said taxpayer throughout the year 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 with whom he has lived in this year.

Additionally, if you are entitled to the deduction for a disabled ascendant, you must fill in the information requested in the section corresponding to the deduction itself.