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V0684-23 ·21 March 2023 ·consulta-vinculante Medium impact
Tax

Children may claim disability deduction for ascendants if living together for at least six months

A query was raised regarding whether two children can both claim a deduction for an ascendant with a disability if they each live with them for six months of the year. The Directorate General of Taxes (DGT) ruled that this is possible, provided the requirements for cohabitation, disability, and employment or receipt of benefits are met.

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2023-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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