5.3. Ancestors over 65 years of age or with disabilities
In this section the following will be listed:
The ascendants of the "First declarant" and the "Spouse", who give the right to the application of the
minimum for ascendants.
-
The tax identification number (NIF) of each of the related persons will be recorded.
Note: In order to print the official forms, the program requires that the NIF of the related ascendants have been necessarily reflected.
-
LAST NAME AND NAME
The two surnames and the first name of each of the related persons must be recorded.
-
DATE OF BIRTH
The day, month and year of birth of each of the related persons will be indicated.
-
DATE OF DEATH
The day and month in financial year 2017 in which the death of the ascendants occurred will be indicated. We must take into account that in the event of the death of the ascendant, the cohabitation must have occurred for at least half of the period between January 1 and said date.
-
DISABILITY (degree)
In the event that, considering the situation existing on 31-12-2017, any of the related persons can accredit a degree of disability equal to or greater than 33 percent, the degree of disability recognised among those indicated below shall be reflected:
-
Disability of a degree equal to or greater than 33% and less than 65% (in the case of not being in situation 2)
-
Disability of 33% or more and less than 65%, if the need for assistance from third parties or reduced mobility is proven.
-
Disability equal to or greater than 65%
- Judicial incapacity by ruling of the civil jurisdiction.
For disabled ascendants whose disability has been judicially declared, a minimum degree of disability of 65 percent must be indicated, even if they do not reach that degree.
-
-
LINKING
For each of the related ancestors, the corresponding code from those indicated below will be recorded:
"D" = Ascendant of the "First declarant".
"C" = Ascendant of the "Spouse".
-
LIVING WITH SEVERAL DESCENDANTS
The "Cohabitation" box will only be completed when one of the ascendants listed in this section, in addition to having depended on and lived with the "First declarant" or the "Spouse" for at least half of the year, has depended on and lived, also for at least half of the year, with other descendants of the same degree. In the event of the death of the ascendant, the taxpayer must have lived with the ascendant for at least half of the period between January 1 and the date of death. To this end, the date of death during financial year 2017 must be filled in the boxes of the ascendant.
In such cases, if two or more taxpayers are entitled to the application of reductions due to age, attendance or disability, the amount thereof shall be apportioned among them in equal parts, and therefore the total number of descendants of the same grade, including the taxpayer himself, on whom the ascendant has depended in 2017 and with whom the ascendant has also lived for at least half of the aforementioned period, shall be recorded in the "Coexistence" box.
For example, if the father of the "First Filer" has depended on and lived with the said taxpayer for the whole of 2017 and, simultaneously, with another of his children, in the "Coexistence" box the number 2 must be entered, which is the total number of descendants of the same grade (children, in this case) that the father of the "First Filer" has depended on and lived with in 2017.
Additionally, if you are entitled to the deduction for a disabled ascendant, you must fill in the additional information requested. The completion of this section is explained within the deduction itself.