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Form 100. 2019 Personal Income Tax return

8.5.4. Minimum per ascendant


For every ascendant over 65 years old or with disability, whatever their age: 1,150 Euros per year.

When the ascendant is over 75 years old, the minimum will be increased by 1,400 euros, i.e. 2,550 euros per year.

In the event of the death of the ascendant during the financial year, a minimum of 1,150 euros will be applied, in all cases.

When two or more taxpayers have the right to apply the tax-free threshold for ascendants, their amount will be prorated among them in equal parts.

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


  • The ascendant 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.

  • The ascendant must not have annual income, excluding those exempt, greater than 8,000 euros.

  • The tax-free threshold will not be applied when the ascendant submits a tax return for income above 1,800 euros.

  • The circumstances that determine its application will be carried out in accordance with the situation existing on the accrual date.

  • In the event of death, the ascendant must have lived with the taxpayer at least half of the period between the beginning of the tax period and the date of death.