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Practical Income Manual 2022.

Tax-free threshold for ascendants

The electronic headquarters of the Tax Agency incorporates a " Income Reporter ", where you can consult the minimum corresponding to the ascendant with whom you live and the requirements that must be met, as well as the increases that correspond to you due to their age or degree of disability.

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 annually in fiscal year 2022, excluding those exempt from tax.

    Note: 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.

    However, when the taxpayers have a different degree of relationship with the ascendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income, excluding the exempt ones, greater than 8,000 euros, in which case it will correspond to the of the next grade.