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

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% .

• Recognized degree of mental disability: equal to or greater than 33% .

  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.

Requirements and other conditions for the application of the deduction

• That ascendants live with 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 :

  • 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 of the deduction will be prorated among them in equal parts.

  However, when the declaring taxpayers 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.

Quantitative limits of the deduction

• 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 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 as follows:

  1. In individual 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 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)

For taxpayers who died before October 28, 2022

• The amount of the deduction will be 179 euros .

• The sum of the general taxable base and the savings taxable base may not exceed 25,000 euros .

• The full amount of the deduction (179 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros .

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , the amount of the deduction will be the result of multiplying the amount of the deduction (179 euros) by a percentage obtained from the application of the following formula:

  100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)