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Live with a senior relative? You could deduct up to €2,550 on your next Spanish tax return
Updated allowance for dependent ascendants comes into focus ahead of the 2025-26 filing season
With the 2025-26 Spanish income tax campaign now just a couple of months away, many households are beginning to look closely at what they can deduct before submitting their declaración de la renta. Key dates and deadlines for this year’s return have already been confirmed, so it is wise to prepare early.One area that may be particularly relevant for older residents is the updated deduction for dependent ascendants. Do you live with a senior citizen? Here's how you can deduct up to €2,550 on your 2026 tax return.
The allowance applies to taxpayers who support an elderly family member living in their home. The basic deduction is €1,150 for each dependent ascendant over 65 who meets the requirements. If that relative is aged 75 or over, the deduction rises to €2,250. In certain circumstances, the total tax benefit can reach €2,550.
There are, however, specific conditions. The ascendant must live at the same address as the taxpayer and their annual income must not exceed €8,000, excluding income that is exempt under current regulations. One of the requirements is that the taxpayer lives with this person for at least half of the tax period. The deduction applies only to the main residence and not to second homes.
It can also be claimed if the ascendant is under 65 but has a recognised disability of 33 percent or more.
When filling in the return, the relevant sections are boxes 0090 to 0097.
This deduction forms part of a wider range of potential savings that could significantly reduce a household’s final tax bill. For example, some property owners may be able to cut more than €1,300 from what they owe, depending on their circumstances.
Earlier guidance has also clarified that not all pensioners are required to submit a return, depending on income levels and sources.
Figures from previous campaigns underline how important these allowances can be. To date, €9.042 billion has been refunded to 12,814,000 taxpayers, representing almost 79 percent of all filers.
There are other deductions available, including €1,200 per year for children under three, with a possible additional €1,000 in certain cases. But for households supporting an older relative at home, the dependent ascendant allowance may be one of the most valuable to review carefully before filing.
