For ascendants over 75 years old or over 65 years old with disabilities

Regulations: Art. 4.Uno.h), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of Personal Income Tax and other taxes assigned, of the Valencian Community.

Amount of the deduction

179 Euros for each ascendant, directly, by blood, affinity or adoption, over 75 years old, or over 65 years old who is considered a person with disabilities, as follows:

• With physical or sensory disability: Grade equal to or greater than 65 per 100.

• With mental disability: Grade equal to or greater than 33 per 100.

The deduction will also be applicable, even if the disability does not reach these degrees, when the disability is declared judicially.

Requirements and other conditions for applying the deduction

• That ascendants live with the taxpayer, at least half of the tax period. Among other cases, ascendants with disabilities who, depending on the taxpayer, are considered to be living in specialised centres.

• Those who are an ascendant do not have annual income, excluding those who are exempt, more than 8,000 euros.

• The ascendants do not file a Personal Income Tax return with income above 1,800 euros.

• The sum of the general net tax base and the tax base of the taxpayer's savings, boxes [0500 ] and [0510] of the tax return, is not greater than:

  • 25,000 Euros in an individual tax return.

  • 40,000 Euros in a joint tax return.

• The personal and family circumstances that must be taken into account will be determined in accordance with the situation existing on the date of accrual of the tax (usually on 31 December).

• When more than one taxpayer is entitled to apply this deduction for the same ascendants, the amount of the same will be prorated among them by the same parties.

  However, when taxpayers who are taxpayers of different degrees of kinship with the ascendant, the application of the deduction will correspond to those of nearest 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 following 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 net tax base and the net savings base (boxes [0500] and [ 0510] of the tax return) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation .

• When the sum of the general net tax base and the tax base of the taxpayer's savings 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 as follows:

  1. In individual 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 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

  2. 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 general net tax base and the taxpayer's savings and 37,000)