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Specific Income Tax Manual 2023 for people over 65 years of age

Deduction for dependent disabled ascendant

Requirements for applying the deduction

This deduction may be applied for each ascendant with a disability equal to or greater than 33% provided that the ascendant is entitled to the minimum for ascendants and, in addition, one or more of the following requirements are met:

  • Carry out an activity on your own or for someone else while being registered with Social Security or a mutual insurance company.

  • Receive contributory and assistance benefits from the unemployment protection system.

  • Receive pensions paid by Social Security or by passive classes.

  • If the professional is not integrated into the RETA and receives benefits similar to those mentioned above from alternative mutual benefit societies.

Amount of deduction

The maximum amount of this deduction is €1,200 per year for each disabled ascendant (€100 per month).

If there is more than one person entitled to this deduction for the same disabled ascendant, the amount will be prorated among all of them, in equal parts, unless the right is transferred to one of them, who will be the one who receives the full amount of the deduction.

Application for and transfer of advance payment

You can request:

  • If you are self-employed or employed for each of the months in which you have been registered with Social Security or Mutual Insurance and you pay contributions for the following periods:

    • With a full-time contract, registered for at least fifteen days of each month, in the general regime or in the special regimes for Coal Mining and Sea Workers.

    • With a part-time contract with a working day of at least 50% of the normal working hours in the company, calculated monthly, with full employment for the entire month if you are included in the regimes of the previous point.

    • As an employee registered in the Special Agricultural Regime of Social Security and having opted for daily contribution bases, at least ten actual days in said period.

    • In the remaining special Social Security regimes or alternative mutual funds to Social Security, in active service for fifteen days in the month.

  • If you receive a contributory and assistance benefit from the unemployment protection system or a pension from Social Security or Civil Service for each of the months in which it is received.

It is requested through form 143 and this form is submitted for:

  1. Request advance payment. An application must be submitted for each disabled ascendant who generates the right to the deduction.

    The request can be:

    • Individual: There is only one person entitled to the deduction or, there is more than one person entitled to the deduction for the same ascendant and each of them requests the payment that corresponds to them.

    • Collective: There is more than one person entitled to the deduction for the same ascendant and they all transfer their right in favor of one of them.

      The person who meets all the requirements at the time of submitting the application must be indicated as the first applicant. This will be the one that receives the full advance payment.

    You do not have to submit a new application every year unless you want to change from individual to collective or vice versa. In this case, it would have to be submitted in the month of January.

  2. Report any changes that affect the advance payment or if any of the requirements necessary to receive it are not met.

    The deadline for reporting this is 15 calendar days.

Transfer of the right to deduction

  • If a collective advance payment application has been submitted, the right will be deemed to be transferred to the first applicant. The latter must record, in the IRPF declaration, the total amount of the advance payment received.

  • If an application for individual advance payment has been submitted and the right is to be transferred, this must be stated in the IRPF declaration. The right will be deemed to be transferred to the person who applies the deduction in his or her declaration.

  • If there is no obligation to file, a collective advance payment application has not been submitted and the right is to be transferred, Form 121 must be submitted within the same period as the income tax return.

Collection and regularisation of the advance payment

The advance payment is received monthly by transfer to the account indicated in the application.

In the event of transfer of the right, the amount will be received in full by the person to whom it has been transferred.

If the advance payment received is greater than the deduction to which you are entitled, it is necessary to regularize this situation:

  • If there is an obligation to declare, in the IRPF declaration of the year in which it was received.

  • If there is no obligation to declare, submit and enter with the form 122 the excess amounts received. The deadline to do so is from the time it is received until the deadline for filing the IRPF declaration for that year ends.

If the advance payment received is less than the deduction to which you are entitled, it is necessary to regularize this situation, regardless of whether or not there is an obligation to declare, in the IRPF declaration for the year in which it was received.