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Form 100. Personal Income Tax Declaration 2019

8,9,5,4,1. Completion

Completing the deduction for disabled ascendants is done by opening the data capture window. Once opened, the data is recorded in the sections "Ascendants over 65 years of age or with disabilities" and "Information for the deduction for ascendants with disabilities"

The information that we indicate below must appear for each dependent ascendant with a disability that gives the right to the deduction, so you must complete those that do not appear:

  • Identification of the ascendant.
  • If the ascendant lives with several descendants who are entitled to the minimum for ascendants, the number will be indicated.
  • The date of death of the ascendant if it is different than December 31.
  • Date of recognition of the disability. In this sense, if the social services of your Autonomous Community determine the status of a person with a disability, for all purposes, the date that must be indicated is the date of the disability request.
  • The date of cessation of the disability if it occurs during the year.

Additionally, depending on your situation, you will complete:

If you do not give up the right to deduction

  • Social Security or Mutual Insurance contributions . It will indicate the months in which you have Social Security or Mutual contributions and their amount. If you have contributions all year round for an amount equal to or greater than 100 euros, you will mark the corresponding box.
  • Data relating to pensioners or unemployed . If you have received benefits as pensioners and/or unemployed throughout the year, you must check the box provided for this purpose. Otherwise, you will indicate the months in which you receive these benefits.
  • If you have received the advance payment of the deduction, you will record its amount. Please note that if you have improperly received (totally or partially) the advance payment and before submitting this declaration you have regularized this situation by entering the excess amounts received through form 122, the amount to be entered in The concept of advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you transfer the right to deduction

  • You must indicate that you are transferring the right to the deduction that may apply to another taxpayer who is entitled to the same deduction for the same ascendant by checking the corresponding box.
  • It will indicate the NIF of the taxpayer to whom the right is transferred.
  • The anticipated amount of the deduction. In the event that they had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount to be entered in The concept of advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you have been assigned the right to the deduction

In the event that other taxpayers transfer to you the right to receive the deduction, you must indicate this by checking the corresponding box. Additionally:

  • You must complete the NIF of the transferor or transferors.
  • Data relating to pensioners or unemployed . You must reflect this data by checking the box corresponding to the entire year if the taxpayer has received these benefits throughout the year. Otherwise, you must indicate the months in which you receive them.

    In addition, you will have to fill in the data corresponding to the transferors so that if any or all of the transferors are recipients of these benefits throughout the year, you will mark the box corresponding to the entire year. If none of the transferors is a recipient of these benefits throughout the year, they must record the months in which any of them are recipients.

  • Social Security or Mutual Insurance contributions . As long as the holder of the declaration has contributions for an amount equal to or greater than 100 euros in each month of the year, he or she will mark the corresponding box. Otherwise, you will have to indicate the contributions of the owner and the transferors accrued in each of the months. If there was more than one transferor, for each month, the contributions that all transferors had in that month would be added.

    The program only allows three assignors to be registered. If there are more, their NIF will not be recorded, but to record contributions and/or data relating to pensioners or unemployed, all transferors would be taken into account.

  • You will indicate in the corresponding boxes the amount of the deduction that you have collected in advance and the amount that the other transferors have collected. If the taxpayer or any of the transferors had improperly received (totally or partially) the advance payment and before submitting this declaration had regularized that situation by entering the excess amounts received through form 122, the amount to be recorded as an advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

Only in the event that you have received advance payment from an ascendant for whom you are not entitled to the minimum for ascendants (for example: the ascendant obtained annual income greater than 8,000 euros) must fill out the boxes in the section “ REGULARIZATION OF THE ADVANCE PAYMENT RECEIVED BY DISABLED ASCENDANTS IN RESPONSIBILITY” indicating the NIF of the ascendant or ascendants and the payment on account received.