Tax-free thresholds for ascendants

Requirements that must be met by ascendants:

• Aged 65 years or over.

• Who have a degree of disability equal to or greater than 33%, whatever their age.

• Live with you for at least half of the financial year.

• They cannot receive an annual income of over €8,000, excluding any exempt income.

• They do not file a tax return with an annual income of more than €1,800.