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V0227-25 ·4 March 2025 ·consulta-vinculante Medium impact
Tax

Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction

A taxpayer asks whether they can claim a disability deduction for their mother after ceasing cohabitation due to mobility issues. The DGT responds that, as the cohabitation requirement for at least half of the tax period is not met, no such benefits are available.

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2025-03-04PublishedPublished 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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