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V0369-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Minimum benefits for dependents and disability not applicable if relative earns over €8,000

A taxpayer asks whether minimum benefits for parents and disability can be applied to their 78-year-old mother, who has a 78% disability and income exceeding €8,000. The DGT states this is not possible due to the income limit on the relative.

In 5 key points

How it affects those involved

Taxpayers with disabled parents earning over €8,000 annually cannot claim minimum benefit rates for either parent or disability.

Lifecycle

2015-02-02PublishedPublished 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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