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Form 100. 2019 Personal Income Tax return

10,15,8. By ascendants over 75 or over 65 who are people with disabilities

179 Euros for every ascendant over 75 years of age, or over 65 years of age who is a person with physical or sensory disability, with a degree of disability of 65% or more, or a person with mental disability, with a degree of disability of 100% or more. 33 100

Note: This deduction will also apply to persons with disabilities whose disability is declared judicially, even if it does not reach this level.

When two or more taxpayers have the right to apply this deduction for the same ascendants, their amount will be prorated among them by equal parts.

However, when taxpayers have a different degree of kinship with the ascendant, the application of the deduction will correspond to those with the highest degree close, unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the following degree.

Requirements

  • The ascendant must be direct line by blood, affinity or adoption

  • The ascendant must live with the taxpayer and not have annual income, excluding those exempt, greater than 8,000 euros.

  • The sum of the general net tax base and the net tax base of the savings is not greater than 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.

  • This deduction will not be applied when the ascendants generating the right to the same file a Personal Income Tax return with incomes greater than 1,800 euros.

  • The personal and family circumstances that must be taken into account will be determined in accordance with the situation existing on the date of accrual of the tax. However, the ascendants must live with the taxpayer, at least half of the tax period.

  • Among other cases, ascendants with disabilities who, depending on the taxpayer, are considered to be living in specialised centres.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general net tax base and the net tax base of the savings is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be as follows:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)

Completion

The corresponding box will show the number of ascendants over 75 years of age or over 65 who are a person with disabilities who give the right to apply the deduction, indicating, in addition, the number of people who have the right to apply the deduction for the same ascendants.

In the event of marriage, the number of ascendants for which both spouses have the right to deduction will be shown in the "Common" box.