New tax benefit of 2,550 euros for families with seniors over 65: requirements and how to access

The Tax Agency has announced a new tax benefit that will allow families with individuals over 65 years old to save up to 2,550 euros on their income tax return (Personal Income Tax). This measure aims to financially support family units that live with seniors, somewhat equating them with the existing deductions for individuals with disabilities. Below, we explain the key details of this benefit, the necessary requirements, and how you can access it.

What does the tax benefit consist of?

The benefit is applied as a deduction from the taxable base of the Personal Income Tax for families living with seniors. The amount varies depending on the age of the seniors in question:

• 1,150 euros if the senior living with the taxpayer is over 65 years old.
• 2,550 euros if the senior living with the taxpayer is over 75 years old.

If the senior has a recognized disability (equal to or greater than 33%), age does not matter for the deduction to apply, and the amounts can be even higher:

• 3,000 euros annually for individuals with disabilities rated between 33% and 64%.
• Up to 9,000 euros annually for individuals with disabilities rated over 65%.

This deduction represents significant relief for families, as it seeks to alleviate the expenses derived from caring for seniors or individuals with special needs who depend on the taxpayers.

Who can benefit from this deduction?

The Personal Income Tax Law establishes a series of requirements for families to qualify for this deduction. Here are the key points you must meet:

1. Age of the senior

• The benefit applies to those over 65 years or 75 years, depending on the case.
• If the senior has a disability, there is no age limit to access the deduction.

2. Co-habitation

• The senior must live with the taxpayer for at least half the year (six months).
• In cases of disability, if the senior is residing in a specialized center, it is considered that they meet the co-habitation requirement.
• The deduction cannot be split among several descendants if the co-habitation time is less than six months.

3. Income limit

• The annual income of the senior, excluding exempt income, cannot exceed 8,000 euros.
• Exempt income (such as non-contributory pensions or social benefits) is not included in this calculation.

4. Senior's Personal Income Tax return

• The senior must not file a Personal Income Tax return with income exceeding 1,800 euros.

If you meet all these requirements, you will be able to include the deduction in your next income tax return, resulting in significant tax savings.

How to apply the tax benefit in the income tax return?

The Tax Agency has detailed how to proceed to apply this deduction in joint or individual returns:

1. Joint return:

   • In joint returns of family units, the minimum per taxpayer does not apply to the spouse. However, the increase in the taxpayer's minimum is computable if they are over 65 or 75 years.
   • In the event of the senior's death during the fiscal year, the deduction is applied in full, as if they had lived the entire year.

2. Individual return:

   • If you choose this option, you must ensure that the senior meets the requirements for income, co-habitation, and age.

What about seniors with disabilities?

The treatment for families with seniors with disabilities includes greater benefits. For example:

• If the senior has a disability rating between 33% and 64%, the minimum deduction is 3,000 euros annually.
• If the disability exceeds 65%, the deduction increases to 9,000 euros.

In these cases, the age of the senior or the co-habitation time does not matter, as long as they are financially dependent on the taxpayer. This criterion is especially useful for families with seniors who require special attention or live in specialized residences.

Practical examples of applying the tax benefit

Case 1: Senior over 75 years old

Imagine a family where a senior over 78 years old lives with their children, and they meet the requirements for co-habitation and income:

• The deduction they can apply in the return will be 2,550 euros.

Case 2: Senior with a 40% disability

A family is caring for a senior 68 years old with a recognized disability rating of 40%. Although they do not exceed 75 years, the deduction will be 3,000 euros thanks to the special criterion for individuals with disabilities.

What other deductions exist for individuals with disabilities?

In addition to this tax benefit, individuals with disabilities and their families can access other tax benefits, depending on their situation:

• Reduction of inheritance and donation taxes.
• Discounts on municipal fees such as property tax (IBI).
• Additional deductions in autonomous communities with specific tax regulations.

How does this measure impact families?

This new deduction comes as a response to the demands of families with seniors in their care, who have requested for years tax measures similar to those granted for disabilities. The Tax Agency seeks to alleviate the economic burden of caring for seniors, especially in a context of population aging and increasing dependency.