For ascendants over 75 years of age or over 65 years of age with disabilities
Regulations: Art. 4.One.h), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.
Amount of deduction
179 euros for each ascendant in a direct line, by consanguinity, affinity or adoption, over 75 years of age , or over 65 years of age who is considered a person with a disability in the terms discussed below:
- With physical or sensory disabilities: grade equal to or greater than 65 percent .
- With mental disability: grade equal to or greater than 33 percent .
The deduction will also be applicable, even if the disability does not reach said degrees, when the disability is declared judicially .
Requirements and other conditions for the application of the deduction
- That the ascendants 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.
- That the ascendants do not have annual income , excluding exempt income, greater than 8,000 euros.
- That ascendants do not file a personal income tax return with income exceeding 1,800 euros.
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That the sum of the general taxable base and the savings taxable base of the taxpayer, boxes [ 0500 ] and [0510] of the declaration, is not greater than :
- 25,000 euros in individual declaration.
- 40,000 euros in joint declaration.
- 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 tax (normally, December 31).
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When more than one reporting taxpayer is entitled to apply this deduction with respect to the same ascendants, the amount thereof will be prorated among them in equal parts .
However, when the taxpayers reporting have different degrees 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.
Quantitative limits of the deduction
- The full amount of the deduction (179 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [ 0510] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation .
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When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts of the deduction will be the following:
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In individual taxation, the result of multiplying the amount of the deduction (179 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)
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In joint taxation , the result of multiplying the amount of the deduction (179 euros) by a percentage obtained from the application of the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)
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