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Practical Income Manual 2021.

Tax-free threshold for ascendants

Regulations: Articles 59 and 61 Law Personal Income Tax


For the purposes of applying the minimum for ascendants, parents, grandparents, great-grandparents, etc. have such consideration. of whom the taxpayer is descended and who are linked to him by kinship in a straight line by consanguinity or by adoption, without including people linked to the taxpayer by kinship in a collateral line (uncles, or great-uncles) or by affinity (in-laws).


Ascendants must meet the following requirements to qualify for the application of the corresponding minimum:

  1. That the ascendant is over 65 years of age on the date of tax accrual (normally December 31) or, whatever his or her age, that he or she is a person with a degree of disability equal to or greater than 33 percent.

  2. They must live with the taxpayer for at least half of the tax period . With regard to this requirement, ascendants with disabilities who, depending on the taxpayer, are admitted to specialized centers are considered to live with the taxpayer.

  3. That the ascendant has not obtained income exceeding 8,000 euros per year in 2021, excluding those exempt from tax.

    The concept of annual income, for these purposes, is constituted by the algebraic sum of the net income (from work, movable and real estate capital, and economic activities), income imputations and capital gains and losses computed in the year. , without applying the integration and compensation rules. However, the income must be computed for its net amount, that is, once expenses have been deducted but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in the Article 18 of the Personal Income Tax Law when applied prior to the deduction of expenses.

  4. That the ascendant does not file a personal income tax return with income greater than 1,800 euros.

Applicable amounts

  • 1,150 euros annually for each ascendant over 65 years of age or with a disability, regardless of their age.

  • 1,400 additional euros per year, for each ascendant over 75 years of age.

In the event of the death of an ascendant that generates the right to the minimum for this concept, the applicable amount is 1,150 euros.

Conditions for the application of the minimum by ascendants

  1. The determination of the personal and family circumstances that must be taken into account for the application of the aforementioned reductions will be carried out taking into account the situation existing on the date of accrual of the tax (normally December 31 or the taxpayer's date of death if the taxpayer dies on a day other than December 31).

    However, if the ascendant dies during the year, the right to the minimum per ascendant is only generated when there has been cohabitation with the taxpayer for at least half of the period between the beginning of the tax period and the date of death.

  2. When two or more taxpayers are entitled to the application of the minimum with respect to the same ascendants, their amount will be prorated between them in equal parts.

    Notwithstanding, when the taxpayers have a different degree of kinship with the ascendant, the application of the tax-free threshold will correspond to the one with the closest degree of kinship, unless he/she does not have annual income, excluding exempt income, of over 8,000 euros, in which case it will fall to the one with the next closest degree of kinship.