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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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

Regulations: Art. 4.One.h), Four and Five and Additional Provision six 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 direct line, by consanguinity, affinity or adoption, over 75 years old, either over 65 years old that has:

  • a degree of disability equal to or greater than 65 percent or

  • a degree of intellectual or mental disability recognized permanentlyequal to or greater than 33 percent.

    Attention : the requirement that the degree of intellectual or mental disability equal to or greater than 33 percent has been permanently recognized will not apply to taxpayers who died before December 30, 2025.

The degree of disability must be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.

The specific provisions made available to people with a degree of disability equal to or greater than 65 percent or with a recognized intellectual or mental disability of permanently and a degree equal to or greater than 33 percent will apply to persons subject to guardianship with full powers of representation established by judicial resolution and to persons with disabilities whose incapacity has been declared judicially, even if it does not reach that degree.

The presence of an intellectual or mental disability of permanent nature In cases of recognized degree equal to or greater than 33 percent, it must also be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or of other autonomous communities.

The specific provisions provided for persons with a degree of disability equal to or greater than 33 percent will apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

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 the ascendants do not present a declaration for the PIT with incomes above 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 :

    • - 30,000 euros in individual declaration.

    • - 47,000 euros in joint declaration.

  • 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

  • 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)

Incompatibility

This deduction is incompatible with the application of the regional deduction "For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime for the care of people."