10.15.8. For ascendants over 75 or over 65 who are people with disabilities
179 euros for each ascendant over 75 years of age, or over 65 years of age who is a person with a physical or sensory disability, with a degree of disability equal to or greater than 65 percent, or a person with mental disability, with a degree of disability equal to or greater than 33 percent.
Note: This deduction will also apply to people with disabilities whose disability is declared judicially, even if it does not reach that degree.
When two or more taxpayers have the right to apply this deduction with respect to the same ascendants, the amount will be prorated among them in equal parts.
However, when the taxpayers have a different degree of relationship 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 grade.
The ascendant must be in a direct line by consanguinity, affinity or adoption
The ascendant must live with the taxpayer and not have annual income, excluding exempt income, exceeding 8,000 euros.
The sum of the general taxable base and the taxable savings base does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.
The application of this deduction will not apply when the ascendants who generate the right to it submit a personal income tax return with income greater than 1,800 euros.
The determination of the personal and family circumstances that must be taken into account will be carried out taking into account the situation existing on the date of accrual of the tax. However, it will be necessary for the ascendants to live with the taxpayer for at least half of the tax period.
Among other cases, ascendants with disabilities who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.
The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:
In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
The corresponding box will reflect the number of ascendants over 75 years of age or over 65 years of age who are people with disabilities who give the right to apply the deduction, indicating, additionally, the number of people who have the right to apply the deduction for the same ancestors.
In the case of marriage, the number of ascendants for which both spouses are entitled to the deduction will be reflected in the "Common" box.