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Form 100. 2019 Personal Income Tax return

5.3. Ascendants over 65 years old or with disabilities

This section will relate:

Ascendants of the "First declarer" and "Spouse," who give entitlement to the application of the tax-free threshold for ascendants:

  1. That live with the taxpayer at least half of the tax period. In the event of the death of the ascendant in the tax period, cohabitation must have occurred for at least half of the period between 1 January and the date of death of the ascendant.
  2. That they do not have income , excluding exempt income, greater than 8,000 euros and that do not have 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 entered.

    In order to print the official models, the program requires that the NIF of the related ascendants be reflected.

  • Surnames and forename

    Both surnames and the name of each of the related persons will be entered.

  • 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 of the 2019 financial year in which the death of the ascendants occurred. Bear in mind that in the event of the death of the ascendant, cohabitation must have occurred for at least half of the period between January and that date.

  • Disability (degree)

    If any of the related persons can prove a degree of disability equal to or greater than 33 per cent at 100 December 31, the degree of disability recognised will be reflected among those indicated below: 2019

    1. Disability of 33% or more and less than 65% (if not in the situation 2).

    2. Disability of 33% or more and less than 65%, if it is proven that third-party assistance or reduced mobility is required.

    3. Disability of 65% or more.

    4. Judicial disqualification due to a judgment of civil jurisdiction.

  • Link

    The corresponding code of the ascendants listed below shall be stated on each of the related ascendants:

    "D" = "First declarant" ascenderer.

    "C" = "Spouse's Ascension."

  • Cohabitation with several descendants

    Only the "Conviviality" box will be filled in when one of the ascendants listed in this section, in addition to having depended on and living with the "First declarer" or with the "Spouse" at least during the middle of the financial year, has depended and lived lived, also at least during the middle of the year, with other descendants of the same degree. In the event of the death of the ascendant, which the taxpayer has lived at least half of the period between January and the date of death. For these purposes, the date of death in the 2019 financial year must be completed in the boxes of the ascendant.

    For example, if the parent of the "First declarer" has depended and lived with that taxpayer throughout 2019 and, simultaneously, with another of his children, in the "Conviviality" box, the number 2, which is the total number of descendants of the same degree (children, in this case) as the "First declarer"'s "father has lived with and with whom he has lived in 2019.

    In addition, if you have the right to deduction for ascendant with disability, you must fill in the details requested. The completion of this section is set out within the deduction itself.