10.15.8. For ascendants over 75 or over 65 who are people with disabilities
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In general:
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Amount
197 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%. The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.
The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65%.
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Requirements and conditions
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The ascendant must be in a direct line by consanguinity, affinity or adoption.
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The ascendant must live with the taxpayer for at least half of the tax period.
Among other cases, ascendants with disabilities who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.
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The ascendant must not have annual income, excluding exempt income, exceeding 8,000 euros.
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The sum of the general taxable base and the taxable savings base does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.
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The application of this deduction will not apply when the ascendants who generate the right to it submit a personal income tax return with income greater than 1,800 euros.
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The determination of the personal and family circumstances that must be taken into account will be carried out taking into account the situation existing on the date of accrual of the tax.
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When two or more taxpayers have the right to apply this deduction with respect to the same ascendants, the amount will be prorated among them in equal parts.
However, when the taxpayers have a different degree of relationship 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 grade.
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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 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.
When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:
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In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
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In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
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For taxpayers who died before October 28:
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Amount
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%. The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.
The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65%.
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Requirements and conditions
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The ascendant must be in a direct line by consanguinity, affinity or adoption
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The ascendant must live with the taxpayer for at least half of the tax period.
Among other cases, ascendants with disabilities who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.
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The ascendant must not have annual income, excluding exempt income, exceeding 8,000 euros.
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The sum of the general taxable base and the savings taxable base does not exceed 25,000 euros.
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The application of this deduction will not apply when the ascendants who generate the right to it submit a personal income tax return with income greater than 1,800 euros.
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The determination of the personal and family circumstances that must be taken into account will be carried out taking into account the situation existing on the date of accrual of the tax.
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When two or more taxpayers have the right to apply this deduction with respect to the same ascendants, the amount will be prorated among them in equal parts.
However, when the taxpayers have a different degree of relationship 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 grade.
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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.
When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
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Completion
You must reflect in the box " Common" or in the box "Holder", as indicated below, the number of ascendants who give the right to the deduction, taking into account that the 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 you have opted for individual data capture, the number of people who give the right to the deduction will be reflected in the "Holder" box, additionally indicating the number of filers who have the right to apply the deduction.