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V0444-21 ·2 March 2021 ·consulta-vinculante Medium impact
Tax

Personal allowances for ascendants and disability deductions require the ascendant to be dependent on the taxpayers

A taxpayer inquired whether he and his brother could claim the personal allowance for ascendants, the disability allowance, and the deduction for ascendants with disabilities in respect of their mother. The DGT ruled that they cannot apply these because it has not been proven that the mother is dependent on them.

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2021-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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