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Form 100. Personal Income Tax Return Declaration 2017

10.15.8. For ascendants over 75 or over 65 who are disabled

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%, or a person with a mental disability, with a degree of disability equal to or greater than 33%.

Note: This deduction will also apply to disabled people whose incapacity is declared judicially, even if it does not reach that level.

When two or more taxpayers are entitled to apply this deduction with respect to the same 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 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 degree.

Requirements:

  • 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 savings taxable base does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.

  • This deduction will not be applicable when the ascendants who generate the right to it file a personal income tax return with income exceeding 1,800 euros.

  • The determination of the personal and family circumstances that must be taken into account will be made 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, disabled ancestors who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.

DEDUCTION LIMIT

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 savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Completion

The corresponding box must reflect the number of ascendants over 75 years of age or over 65 years of age who are disabled persons who entitle the person to apply the deduction, indicating, additionally, the number of people who have the right to apply the deduction for the same ascendants.

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.