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Form 100. Personal Income Tax Declaration 2019

5.3. Ancestors over 65 years of age or with disabilities

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:

  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 death of the ascendant.
  2. That they do not have income , excluding exempt income, over 8,000 euros and that they do not present a declaration with income over 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 models, the program requires having necessarily reflected the NIF of the related ancestors.

  • Surnames and forename

    The two surnames and the first name of each of the related people will 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 of the 2019 financial year in which the death of the ascendants occurred will be indicated. Keep in mind 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)

    In the event that any of the related persons can prove a degree of disability equal to or greater than 33 percent, as of December 31, 2019, 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% (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 of a degree equal to or greater than 65%.

    4. Judicial incapacitation by sentence of civil jurisdiction.
  • Bonding

    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».

  • Living with several descendants

    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 2019 financial year must be completed in the boxes of the ascendant.

    For example, if the father of the "First declarant" has depended on and lived together throughout 2019 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 2019.

    Additionally, if you are entitled to the deduction for an ascendant with a disability, you must fill out the information that is additionally requested. The completion of this section is set out within the deduction itself.