Conditions for the application of the minimum for disability
The determination of the personal and family circumstances that must be taken into account for the application of the minimum for disability 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).
Notwithstanding the foregoing, the disability minimum will be applicable in cases where the descendant has died during the tax period.
The application of the minimum for disability of ascendants or descendants is conditional on each of them generating the right to the application of the respective minimum , that is, minimum for ascendants or minimum for descendants.
When two or more taxpayers are entitled to the application of the disability minimum with respect to the same ascendants or descendants, their amount will be prorated among them in equal parts .
However, when taxpayers have a different degree of relationship with the ascendant or descendant, the application of the minimum 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 grade.
The application of these minimums will not apply when ascendants or descendants file a declaration for Personal Income Tax with income exceeding 1,800 euros .