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V0122-22 ·24 January 2022 ·consulta-vinculante Medium impact
Tax

Requirements for applying personal allowances for elderly relatives and disability in Personal Income Tax (IRPF)

A taxpayer has enquired whether they can claim the personal allowances for an elderly relative and for disability in respect of their mother, who is 89 years old, has a 37% disability rating, and lives in a private care home. The Directorate General for Taxes (DGT) clarifies that to qualify, the relative must meet specific age or disability criteria, cohabitation requirements (which include placement in specialised care facilities), and comply with annual income and tax filing limits.

In 6 key points

How it affects those involved

This clarification outlines the specific conditions taxpayers must meet to claim tax relief for dependent relatives with disabilities, particularly regarding living arrangements in care homes and income thresholds.

Lifecycle

2022-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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