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Form 100. Personal Income Tax Declaration 2023

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 in "Information for the deduction for ascendants with disabilities".

To complete it, keep in mind 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 assignment.

The data necessary to calculate the deduction must include for each dependent ascendant with a disability that generates the right to deduction.

  • Identification of the ancestor

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

  • 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.

  • If the other taxpayers entitled to the minimum for ascendants do not have the right to the deduction throughout the year because they have not carried out an activity as a self-employed person or as an employee, because they have not been a pensioner or because they have not received unemployment benefits, they will mark the box enabled with that end.

    Additionally:

    • If there are only two taxpayers with the right to the deduction, it will mark the months in which the other taxpayer has the right to the deduction for having made, in those months, an activity as a self-employed person or as an employee, for having been a pensioner or for having received unemployment benefits.

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

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

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

    Additionally:

    • It will complete the NIF of the assignor or assignors.

    • 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 or she will mark the box corresponding to the entire year. Otherwise, he or she will indicate the months in which he or she received them.

      In addition, it will record the data corresponding to the transferors so that if any or all of the transferors are recipients of these benefits throughout the year, it 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 a recipient.

    • Social Security or Mutual Insurance contributions.

      If 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, it will indicate the contributions for each month.

      In addition, it will record the data corresponding to the transferors so that if any or all of the transferors have contributions in each month greater than 100 euros, it will mark the corresponding box. Otherwise, it will record the contributions of the transferors 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, your NIF will not be recorded, but to complete the contributions and/or data relating to pensioners or unemployed people, all transferors will 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 entered, in box box 0637 , 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.

  • Data corresponding to pensioners or unemployed. It will record your data and if the right has been transferred to you, the data of the assignors.

  • Social Security or Mutual Insurance contributions. It will record your data and if the right has been transferred to you, the data of the assignor.

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

Only must complete box 0666 if you have received the advance payment for an ascendant for whom you are 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 declaration, since it does not generate the right to the minimum for ascendants, and, in addition, he must regularize his situation by entering in box 0666 the amount of the advance payment received unduly.