Are you living with someone over 65 in Spain: could €1,150 – or €2,550 at 75 – land in your pocket?

Caring for an older relative in Spain can reshape your tax bill this year, with quiet changes nudging support to households.

Spain’s Tax Agency is confirming targeted relief for families who share a home with older parents or grandparents. The measure recognises day‑to‑day care, rising living costs and the value of keeping seniors close to their support network.

What the allowance does

Households that live with an ascendant aged 65 or over can claim a fixed allowance through the annual IRPF return. The amount rises at age 75, reflecting higher care needs and additional expense as relatives grow older. The allowance is applied via the personal income tax return, not as a separate payment.

Claim €1,150 per qualifying relative aged 65+ through your IRPF return. If the person is 75+, the allowance increases to €2,550.

The approach mirrors the logic of existing relief granted for dependants with a officially recognised disability rating of 33% or more, channelling help to households where support is most intensive.

Who qualifies for the allowance

Eligibility rests on age, income and living arrangements. The rules are precise, and missing a single condition can block the claim.

• Cohabitation: you must have lived with the ascendant for at least half of the tax year.
• Age threshold: the ascendant must be 65 or older. The higher tier applies from 75.
• Income cap: the ascendant’s annual income must not exceed €8,000, excluding exempt income.
• Separate filing: the ascendant must not submit a separate IRPF return with income exceeding €1,800.
• One allowance per person: if several taxpayers qualify, the allowance is shared or allocated according to the return chosen.

Not obliged to file this year? File anyway if you qualify. You can still claim the allowance.

How much you can claim

The allowance applies per qualifying ascendant. Two qualifying parents or grandparents mean two separate allowances, providing all conditions are met for each person.

How to claim it

Step-by-step in the IRPF system

• Access Renta WEB when the filing window opens.
• Enter the ascendant’s details: name, DNI/NIE, date of birth and disability rating, if relevant.
• Tick the box confirming cohabitation for at least half of the year.
• Report the ascendant’s income to verify it stays at or below €8,000, excluding exempt items.
• Check that the ascendant is not filing a separate return with income exceeding €1,800.
• Review the result and download a draft before submitting.

Documents that help

Keep evidence ready in case the Tax Agency asks for proof. This reduces delays and protects your claim.

• Padron or other proof of shared address covering at least half the year.
• Pension certificates or income statements for the ascendant.
• Disability certificate if the ascendant has an officially recognised impairment (33% or higher).
• Family book or documents proving the relationship if requested.

Examples to guide your decision

Carer living with a 67-year-old parent

Victor earns a salary and lives with his 67‑year‑old mother. She receives €7,500 a year from a contributory pension and has no other taxable income. They have the same registered address throughout the year. Victor can claim the €1,150 allowance because the income cap and cohabitation rule are met and his mother does not file a separate return above €1,800.

Household supporting a 76-year-old grandparent

María and her partner live with María’s 76‑year‑old grandfather. He has €4,200 a year in income and does not file a separate return. The household can claim €2,550 for the grandfather. If both María and her partner qualify, they should decide who claims; in situations with multiple eligible taxpayers, the allowance may be shared according to the rules or consolidated on a joint filing.

How it interacts with disability relief

If the ascendant also has a recognised disability of 33% or more, check whether additional relief applies. Disability relief sits alongside the age‑based measure and is assessed using official certificates. This can improve the household’s position, especially where care needs are substantial.

Common pitfalls to avoid

• Letting the padron fall out of date so it no longer shows cohabitation for half the year.
• Misreporting the ascendant’s income by including exempt items or missing small pension supplements.
• Overlooking that a separate return above €1,800 filed by the ascendant can block the allowance.
• Splitting time between homes and failing to meet the half‑year threshold.

Why filing can still pay even if you are not obliged

Some taxpayers fall below filing thresholds and skip the IRPF return. That can leave money on the table when an allowance depends on filing. If your household meets the conditions, submit the return and apply the allowance. The difference can be meaningful in a year of rising food, energy and care costs.

What this means for your budget

Families often shoulder costs for transport, prescriptions and home adaptations when caring for older relatives. This allowance reduces the overall tax bite, freeing cash for essentials. Combine it with regional benefits, care assessments and municipal support for home help to build a stable care budget.

Practical tips before you hit submit

• Run a quick simulation in the IRPF tool with and without the allowance to see the impact.
• If two adults qualify, compare individual versus joint filing to decide where the allowance does the most good.
• Store all supporting documents in a single folder so you can respond fast to any verification request.

Key takeaways for carers

Live with a parent or grandparent aged 65+ for at least half the year, keep their taxable income at or below €8,000, ensure no separate IRPF return above €1,800, and claim €1,150 or €2,550 at 75+.

This measure brings tangible relief to households that provide daily support to older relatives. Check the thresholds, keep your records tidy and make the claim when you file your IRPF.