Example 2. Deduction for dependent ascendants with disabilities without advance payment or transfer of right
Don GVV, 77 years old, with a 45% disability, receives a retirement pension of 6,500 euros per year and does not file a personal income tax return .
He has 2 children with whom he lives throughout the year (6 months with each one). The first of them, Mr. PVP, worked as an employee from January to October 2022 with Social Security contributions of 1,400 euros. The second, Mr. LVP, also worked as an employee from January to May 2022, fulfilling the requirement of the minimum registration period and contributing 50 euros each month and from June to December 2022 he has been receiving unemployment benefits.
The differential fee Personal Income Tax in the year 2022 has been for each of the brothers -1,100 euros for Mr. PVP and 250 for Mr. LVP.
Determine for each of the taxpayers the amount of the deduction for dependent ascendants with disabilities corresponding to the 2022 financial year and the result of their declaration, taking into account that neither requested the advance payment of the deduction nor transferred their right to the other.
Solution :
A) Taxpayer gift PVP
Differential fee: -1,100
Deduction for ascendant with dependent disability (1):
Number of months of compliance with the requirements: 10 months
- Deduction amount: -500
- Deduction limit (500 euros)
Advance payment : 0
Statement result (1,100 + 500) = -1,600 (to be returned)
B) Taxpayer Mr. LVP
Differential quota : + 250.00
Deduction for dependent ascendant with disability
Number of months of compliance with the requirements: 12 months
- Deduction amount = - 600
- Deduction limit = 600 (all requirements are met throughout the year)) (2)
Advance payment: 0
Statement result (250 - 600) = -350 (to be returned)
Notes to example :
(1) Since both siblings have the right to the deduction, the amount of this will be prorated between them in equal parts (the ascendant lives with each one for 6 months). The resulting amount (1,200 / 2 = 600 euros) is applied by each taxpayer entitled to the deduction proportionally to the number of months in which the requirements to apply it are simultaneously met (in this case the registration requirements for the regime are met). corresponding Social Security and right to the minimum per ascendant for 10 months).
Therefore, 600 ÷ 12 months x 10 months = 500 euros correspond to the taxpayer to deduct and this amount prevails since the amount of contributions and fees accrued to Social Security is higher (1,400 euros). Back
(2) The taxpayer is entitled to half of the deduction (600 euros). This amount must be applied proportionally to the number of months in which the requirements are met simultaneously. In this case, he fulfills it throughout the year since he was registered with social security for 5 months and the rest received unemployment benefits . The monthly amount of said deduction will therefore be 50 euros (600 ÷ 12).
It must be taken into account that the figure of 250 euros of the total amount of said deduction (50 x 5 months in which you have been working), is limited to the amount of contributions and fees accrued to Social Security (50 x 5 = 250 euros). As in this case this limit is not exceeded, the taxpayer will be able to deduct the 250 euros in its entirety. While with respect to the remaining 350 euros of said deduction (50 x 7 months receiving unemployment benefits), the taxpayer may also deduct said amount in its entirety, since, with respect to the unemployment benefits received, it will not apply to them. said limit.
Therefore, the amount of the deduction will be: 250 euros for the months he was registered with social security (does not exceed the Social Security contribution limit) + 350 euros (for the months in which he received unemployment benefit without limit, with respect to Social Security contributions) = 600 Back