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Form 100. Personal Income Tax Return 2021

8.5.4. Minimum per ascendant

Amount

For each ascendant over 65 years of age or with a disability, regardless of age: 1,150 euros per year.

When the ascendant is over 75 years old, the minimum will be increased by an additional 1,400 euros, that is, 2,550 euros per year.

In the event of the death of the ascendant during the year, a minimum of 1,150 euros will apply in all cases.

When two or more taxpayers are entitled to apply the minimum for ascendants, its amount will be prorated among them in equal parts.

However, when taxpayers have a different degree of kinship with the ascendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income higher than 8,000 euros per year, excluding exempt income, in which case it will correspond to those of the next degree.

Requirements

  • The ascendant must live with the 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.

  • The ascendant must not have an annual income, excluding exempt income, exceeding 8,000 euros.

  • The minimum will not be applied when the ascendant files 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 accrual date.

  • In the event of death, the ascendant must have lived with the taxpayer for at least half of the period between the beginning of the tax period and the date of death.