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Form 100. Personal Income Tax Return 2021

10.15.8. For ascendants over 75 or over 65 who are disabled

179 euros for each ascendant over 75 years of age, or over 65 years of age with a physical or sensory disability equal to or greater than 65%, or a mental disability equal to or greater than 33%.

This deduction will also apply to disabled people whose incapacity is declared judicially even if it does not reach that degree.

When two or more taxpayers are entitled to apply this deduction with respect to the same ascendants, its amount will be prorated equally among them.

However, when taxpayers have a different degree of kinship with the ascendant, the application of the deduction will correspond to those of the closest degree, 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 next degree.

Requirements

  • The ascendant must be in a direct line by consanguinity, affinity or adoption.

  • The ascendant must live with the taxpayer for at least half of the tax period. Among other cases, disabled ancestors who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.

  • The ascendant must not have an annual income, excluding exempt income, exceeding 8,000 euros.

  • The sum of the general taxable base and the savings taxable base does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.

  • This deduction will not be applicable when the ascendants who generate the right to it file a personal income tax return with income exceeding 1,800 euros.

  • The determination of the personal and family circumstances that must be taken into account will be made taking into account the situation existing on the date of accrual of the tax.

Limit

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

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

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

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

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of ascendants who entitle you to the deduction, taking into account that the same person can only be entered in one of the two boxes.

In the case of marriage, the number of ascendants for which both spouses are entitled to the deduction will be reflected in the "Common" box.

In another case or when there is a marriage and you have opted for individual data capture, the number of people who are entitled to the deduction will be reflected in the "Holder" box, additionally indicating the number of declarants who are entitled to apply the deduction.