The Spanish fiscal system includes several deductions and sales in income tax for those who live with dependent people, provided they do not exceed a certain income threshold. The objective is evident: relieve the tax burden on those who assume the responsibility of caring for descendants or ascendants who, due to their economic situation or disability, depend on the taxpayer. However, what is presented in the theory as a family support tool, in practice has ceased to have effect for most beneficiaries. The reason is that the rental threshold that gives access to this deduction remains frozen for almost two decades, while pensions have experienced a strong rise as a result of the adjustment to inflation.
The limit to be able to apply the minimum by ascendants, descendants and disabled in the IRPF is currently in the 8,000 euros annual nets of the person generated by the right, once the 2,000 euros of general deduction for all taxpayers are discounted. This figure has not been reviewed for more than 10 years. Since then, both the cost of life and social benefits have changed substantially. In particular, minimal contributory and welfare pensions have been climbing, first moderately and, more recently, driven by the need to mitigate the effect of inflation on retirees with less resources. Only in the last two years have grown more than 15% and the IRPF limits have not been updated. Thus, in most cases, the current minimum pensions and some of the non -contributory already exceed these 8,000 euros net per year, leaving taxpayers out of taxpayers who, despite living and financially sustaining their parents, brothers or dependent children, can no longer accredit it for fiscal purposes.
To calculate whether an ascendant or descendant exceeds the threshold of the 8,000 euros annually all their net income is taken into account: those of the work, those of the furniture and real estate capital and those of economic activities, as well as the imputations of income and the profits or patrimonial losses. These, explains Raquel Jurado, technique of the study service of the Registry of Fiscal Advisors (Reaf), are added directly, without applying the usual rules of integration and compensation between sources of income. The calculation is made on net yields, that is, once deductible expenses have been discounted, including 2,000 euros of general reduction or higher amounts in case of disability, according to a binding consultation of the General Directorate of Taxes. Therefore, the gross limit is around 10,000 euros a year.
Francisco’s case, executive in a company in Malaga, illustrates the phenomenon. He began to take care of his mother, pensioner, in 2017, when the first symptoms of a neurodegenerative disease began to manifest. The deduction for ascendant with disabilities, recognized after a year of procedures, meant for several years a relief of about 4,500 euros per year that partially compensated for the more than 13,000 euros per year of care spending.
However, as both the disease advanced and the cost of life – both the minimum wage as his mother’s pension – the fiscal benefit disappeared. Since 2022, by exceeding little 8,000 euros of income, his mother stopped generating right to the minimum by ascendant, despite having reached high dependency and disability degrees. Thus, Francisco went from receiving a vital relief to sustain care to lose it completely.
The Ministry of Finance justifies that it has not updated the limits of the deduction of the IRPF for dependents because they have focused on passing the largest reduction in the tax for low income.
More damage to the disabled
The strong rise in minimal and non -contributory pensions has not only impacted the minimums of the IRPF (ascendants and descendants), it has also left some advantages to certain groups. This is the case, for example, of the deduction of 1,200 euros per year (or 100 euros per month) for those who have disabled ascendants or descendants in charge.
These taxpayers, to a greater extent those in charge of disabled with great support needs, were applied in their income statements, in addition to the minimums for descendant or ascendant and disability, the deduction cited, since the disabled person received a non -contributory pension for disability, whose amount was less than 8,000 euros per year.
However, Lola Santana Camiña, lawyer of the Aspace Galicia Federation, of attention to people with cerebral palsy, explains that with the latest increases in the amounts of non -contributory pensions, the person’s income with disabilities exceeded 8,000 euros, so they no longer meet the requirements to be entitled to the minimum for a descendant. And, if you are not entitled to the minimum for descendant (or ascendant), the person in charge of the disabled cannot be applied the aforementioned deduction of 1,200 euros per year.
This is the circumstance that currently experiences the non -contributory pension of full disability with a 50% complement for having a degree of disability equal to or greater than 75%, and the need for a third person who attends to him. The annual full amount of assistance pensions due to disability in 2025 is 7,905.80 euros, so they would still enjoy all these tax benefits, but if they are added the aforementioned 50% complement for those with a higher degree of disability, the final amount rises to 11,858 euros per year. “Given this situation, which arose from the statements of 2023 and 2024 (coinciding with the greatest increases in pensions), the damage to these groups is double: on the one hand, they can lose the minimums to which they were accepted, so, if the statement came out to return, the Treasury can return less or even that they go to pay them. And, in addition, the deduction cannot be applied,”
Moreover, he adds that his association has received numerous cases of families to whom Hacienda has sent a requirement with a proposal to settle tax for not meet the requirements for the application of the minimum for descendant to exceed the income of their sons and daughters the limit of 8,000 euros per year. Or they have paralyzed the monthly anticipated collection (of 100 euros) of the deduction of 1,200 euros per year, demanding the return of improperly received income.
Said this, from Aspace Madrid, its legal responsible, Ana Alburquerque, indicates that they do not claim the government to raise the threshold to apply minimums and deductions, but include these situations within the minimum exempt from taxation, as is the case of pensions of absolute permanent disability or great disability. In this sense, those affected have several resolutions of the General Directorate of Taxes in favor of the aforementioned situations.
