8.5.4. Minimum per ascendant
For each ascendant over 65 years of age or with a disability regardless of their age: 1,150 euros per year.
When the ascendant is over 75 years old , the minimum will be increased by 1,400 additional euros, that is, 2,550 euros annually.
In the event of the death of the ascendant during the 2018 financial year, a minimum of 1,150 euros will be applied in all cases.
When two or more taxpayers have the right to apply the minimum for ascendants, their amount will be prorated between them in equal parts.
However, when the taxpayers have a different degree of relationship with the ascendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income greater than 8,000 euros per year, excluding those exempt, in which case it will correspond to those of the next grade.
The ascendant must 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 ascendant must not have annual income , excluding exempt income, exceeding 8,000 euros.
The application of the minimum will not apply when the ascendant submits a tax return with income exceeding 1,800 euros.
The circumstances that determine its application will be carried out taking into account the situation existing on the date of accrual.
In the event of death, it will be necessary for the ascendant to have lived with the taxpayer for at least half of the period between the beginning of the tax period and the date of death.