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V0495-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Minimum allowance for ascendants with disabilities to be apportioned among siblings if legal requirements are met

A taxpayer has enquired whether they can claim the minimum allowance for their mother with a disability who resides in a care home. The DGT clarifies that to apply this minimum and the deduction for ascendants with disabilities, specific requirements regarding income, cohabitation (including placement in specialised centres), and proof of disability must be met. The amount shall be apportioned among siblings who satisfy these requirements.

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2022-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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