Tax-free threshold for ascendants

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can check 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 your age or degree of disability.

Regulations: Articles 59 and 61 Law IRPF

Subject

For the purposes of applying the minimum for ascendants, parents, grandparents, great-grandparents, etc are considered as such. from whom the taxpayer descends and who are related to him or her by blood or adoption, without including persons related to the taxpayer by collateral line (uncles or great-uncles) or by affinity (parents-in-law).

Requirements

Ancestors must meet the following requirements to qualify for the application of the corresponding minimum:

1. That the ascendant is over 65 years old on the date of accrual of the tax (normally December 31) or, whatever his age, that he is a person with a degree of disability equal to or greater than 33 percent.

2. That they live with the taxpayer for at least half of the tax period .

   The requirement of this requisite prevents the possibility of applying the minimum for the ascendant among several descendants in the case of cohabitation for periods of three or four months a year with each of them. The minimum will only be prorated when the ascendant lives with the descendants for six months successively or when he or she lives with several descendants simultaneously for the entire year.

   With regard to this requirement, it is considered that the disabled ascendants who, depending on the taxpayer, are admitted to specialized centers live with the taxpayer.

3. That the ascendant has not obtained income in the year 2023 exceeding 8,000 euros annually, excluding those exempt from tax.

   Note: The concept of annual income, for these purposes, is constituted by the algebraic sum of net income (from work, movable and immovable 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 at its net amount, that is, once the 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 article 18 of the Income Tax Law may taken into account when applied prior to the deduction of expenses.

4. That the ascendant does not file a IRPF declaration with income exceeding 1,800 euros.

Applicable amounts

• 1,150 euros per year for each ascendant over 65 years of age or with a disability, regardless of age.

• An additional 1,400 euros per year for each ascendant over 75 years of age.

In the event of the death of an ascendant who generates the right to the minimum for this concept, the applicable amount is 1,150 euros.

Conditions for the application of the minimum for 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 on the date of the taxpayer's death if he or she dies on a day other than December 31).

   However, if the ascendant dies during the year, the right to the minimum for ascendant is only generated when the ascendant has cohabited 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 apply the minimum with respect to the same ascendants, its amount will be prorated between them in equal parts.

   However, when taxpayers have a different degree of kinship with the ascendant, 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 degree.