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V0149-16 ·19 January 2016 ·consulta-vinculante Medium impact
FISCAL

Minimum thresholds for ascendants and disability require annual income not to exceed 8,000 euros

The consultant asks whether the minimum thresholds for ascendants and disability can be applied to their mother-in-law with a high degree of dependency. The DGT responds that the mother-in-law is not an ascendant for individual declarations, and that in joint declarations, excess income from ascendants prevents applying both minimums.

In 6 key points

Lifecycle

2016-01-19PublishedPublished 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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