Skip to content
V0673-18 ·14 March 2018 ·consulta-vinculante Medium impact
Tax

Requirements for claiming minimum deductions for relatives and disability in IRPF

A taxpayer asks whether they can claim deductions for their mother, who has been recognised as dependent. The DGT responds that neither the minimum for relatives nor the disability deduction applies because cohabitation is not proven and the required disability certificate is not obtained.

In 6 key points

How it affects those involved

Taxpayers cannot claim deductions for dependent relatives or disability if cohabitation is not established or the official disability certificate is not provided.

Lifecycle

2018-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact