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Form 100. Personal Income Tax Return 2022

Completion

The deduction for disabled ascendants is completed by opening the "Data Capture" window.

Once opened, the data is recorded in the sections "Ancestors over 65 years of age or with disabilities in "Information for the deduction for ancestors with disabilities".

To complete please note that when several taxpayers have the right to the deduction with respect to the same ascendant, the option that guarantees that the amount of the deduction is the maximum legally permitted is the transfer.

The data required for calculating the deduction must be for each dependent disabled ascendant who generates the right to a deduction.

  • Identification of the ancestor

  • If the ascendant lives with several descendants who are entitled to the minimum per ascendant the number will be indicated.

  • The date of death of the ascendant if it is other than December 31.

  • Date of recognition of disability. In this regard, if the social services of your Autonomous Community determine that you are a disabled person, for all purposes, the date you must indicate is the date of the application for disability.

  • The date of cessation of the disability if it occurs during the fiscal year.

  • If the other taxpayers entitled to the minimum for ascendants are not entitled to the deduction throughout year because they have not carried out any self-employed or employed activity, because they have not been a pensioner or because they have not received unemployment benefits, they will check the box provided for this purpose.

    Additionally:

    • If there are only two taxpayers entitled to the deduction, the months in which the other taxpayer is entitled to the deduction will be marked for having carried out, in those months, an activity as a self-employed person or another person, for having been a pensioner or for having received unemployment benefits.

    • If there are more than two taxpayers entitled to the deduction, the number of taxpayers ( different declarants) who are entitled to the deduction for having carried out, in those months, an activity as self-employed or employed by another, for having been a pensioner or for having received unemployment benefits will be indicated in each month.

  • If you assign the right to the deduction that may correspond to another taxpayer who also has the right, you will check the corresponding box and indicate the NIF of the taxpayer to whom you assign the right.

  • If you have been granted the right to the deduction, you must reflect this situation by checking the corresponding box.

    Additionally:

    • The NIF of the transferor or transferors will be completed.

    • Data relating to pensioners or unemployed persons for both the declarant and the transferors.

      If the declarant has received these benefits throughout the year, he/she will check the box corresponding to the entire year. Otherwise, he/she will indicate the months in which he/she received them.

      In addition, the data corresponding to the transferors will be entered so that if any or all of the transferors are recipients of these benefits throughout the year, the box corresponding to the entire year will be checked.

      If none of the transferors receives these benefits throughout the year, they must indicate the months in which any of them is a recipient.

    • Contributions to Social Security or Mutual Insurance.

      If the holder of the declaration has contributions equal to or greater than 100 euros in each month of the year, he/she will tick the corresponding box. Otherwise, it will indicate the quotes for each month.

      In addition, the data corresponding to the transferors will be entered so that if any or all of the transferors have contributions in each month exceeding 100 euros, the corresponding box will be marked. Otherwise, it will record the contributions of the transferors in each of the months. If there is more than one transferor, for each month, the contributions received by all transferors in that month would be added.

      The program only allows three assignors to be listed. If there are more than one person, their NIF will not be recorded, but all transferors will be taken into account when completing contributions and/or data relating to pensioners or the unemployed.

    • 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 filing this declaration had regularized this situation by entering the excess amounts received through form 122, the amount to be entered, in box , as an advance payment will be the difference between the amount that was paid in advance and the amount returned through said form.

  • Data corresponding to pensioners or unemployed. You will enter your details and, if the right has been transferred to you, the details of the transferors.

  • Contributions to Social Security or Mutual Insurance. You will enter your details and, if the right has been transferred to you, the details of the transferor.

Ancestors for whom you are not entitled to the minimum in this declaration:

Only must complete box 0666 if he/she has received the advance payment for an ascendant for whom he/she is not entitled to the minimum for ascendants.

Example: ascendant with income in the year exceeding 8,000 euros for which he received the advance payment. 

In this case, the taxpayer will not include the ascendant in his/her declaration, since he/she does not generate the right to the minimum for ascendants, and, in addition, he/she will have to regularize his/her situation by recording in box 0666 the amount of the advance payment received unduly.