BASQUE COUNTRY: Can the deduction for descendants be applied?

What requirements must descendants meet?

• They cannot be older than 30, unless they are eligible for the disability deduction.
• Their annual income cannot exceed the Minimum Wage. Or if they are part of another family unit, none of its members can have incomes higher than that amount.
• They must not file the Income Tax Return, nor be required to do so.

Who can apply the deduction?

In general, ascendants (parents, grandparents) living with descendants:

• If they are of the same degree, they can apply the deduction equally.
• If they are of different degrees, it is applied by those of the closest degree, provided that they have annual incomes higher than the Minimum Wage. If not, the deduction goes to those of the farthest degree.

In addition to ascendants, can other people apply the deduction?

Yes, people linked to the descendants by guardianship or foster care, or those who exercise guardianship with representation powers over them.

Is there any special provision when there is a court decision regarding the economic support of the descendants?

• The deduction is applied by the parent who financially supports the descendant, even if they do not live with them.
• If the support depends on both parents (which is presumed, unless proven otherwise), it is split equally.