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Form 100. Personal Income Tax Return 2024

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

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.

Guardianship with full powers of representation established by court order will be considered a disability level of 65%.

Requirements and conditions

  • 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 30,000 euros, in individual taxation, or 47,000 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.

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

    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.

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 savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 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 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

  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 44,000)

Incompatibility

This deduction is incompatible with the deduction "For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people"

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 or when one of the spouses does not file a declaration the number of people who are entitled to the deduction will be reflected in the "Owner" box, additionally indicating the number of declarants who are entitled to apply the deduction.