For ascendants over 75 years of age or over 65 years of age with disabilities

Regulations: Art. 4.One.h), Four and Fifth and Sixth Additional Provision 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

197 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:

Recognized degree of physical or sensory disability: equal to or greater than 65 percent .
Recognized degree of mental disability: equal to or greater than 33 percent .

The deduction will also be applicable when, without reaching said degree of disability, the disability has been judicially declared the incapacity or the representative guardianship of persons with disabilities.

Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

Note: For taxpayers who died before October 28, 2022 the deduction amount will be 179 euros.

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.
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 :
Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.
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).
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 a different degree 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.

Deduction limits based on taxable base

Note: For taxpayers who died before October 28, 2022 , take into account the limits that, in relation to the taxable bases, are contemplated for this deduction in the Practical Manual Income 2021.

The full amount of the deduction (197 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 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation .
When the sum of the general taxable base and the savings taxable base of the taxpayer is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts of the deduction will be the following:
1. In individual taxation, the result of multiplying the amount of the deduction (197 euros) by a percentage obtained by applying the following formula:
  
  100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)
2. In joint taxation , the result of multiplying the amount of the deduction (197 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 and savings taxable base and 44,000)