8.3.4. Minimum per ascendant

Requirements

• 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.

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

• The application of the minimum will not apply when the ascendant submits a tax return with income exceeding 1,800 euros.

• The circumstances that determine its application will be carried out taking into account the situation existing on the date of accrual.

• In the event of death, it will be necessary for the ascendant to have lived with the taxpayer for at least half of the period between the beginning of the tax period and the date of death.

Amount

1. In general

   For each ascendant over 65 years of age or with a disability, regardless of age: 1,150 euros per year.

   When the ascendant is over 75 years old, the minimum will be increased by an additional 1,400 euros, that is, 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. Therefore, although the CCAA has set minimums for ascendants other than those established in the LIRPF, in the event of the death of the ascendant, the minimum will also be 1,150 euros.

   When two or more taxpayers have the right to apply the minimum for ascendants, their amount will be prorated between them in equal parts.

   However, when the taxpayers have a different degree of relationship with the ascendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual incomes exceeding 8,000 euros per year, excluding the exempt ones, in which case it will correspond to the of the next grade.

2. Autonomous Community of Andalusia

   • For each ascendant over 65 years of age or with a disability, regardless of age: 1,200 euros per year.

   • When the ascendant is over 75 years old, the minimum will be 2,660 euros per year.

3. Autonomous Community of the Balearic Islands

   • For each ascendant over 65 years of age or with a disability, regardless of age: 1,265 euros annually.

   • When the ascendant is over 75 years old: 2,805 euros per year.

4. Autonomous Community of Galicia

   • For each ascendant over 65 years of age or with a disability, regardless of age: 1,199 euros annually.

   • When the ascendant is over 75 years old, the minimum will be 2,659 euros per year.

5. Community of Madrid

   • For each ascendant over 65 years of age or with a disability, regardless of age: 1,234.26 euros annually.

   • When the ascendant is over 75 years old, the minimum will be: 2,736.84 euros annually.

6. Valencian Community

   • For each ascendant over 65 years of age or with a disability, regardless of age: 1,265 euros annually.

   • When the ascendant is over 75 years old, the minimum will be: 2,805 euros per year.