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V0690-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Ascendant tax allowance cannot be applied without cohabitation with the taxpayer

A taxpayer inquired whether she could apply the tax allowance for ascendants to her refugee parents who do not live with her. The DGT ruled that since there is no cohabitation and they are not residing in specialised care facilities, the legal requirements are not met.

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Lifecycle

2024-04-15PublishedPublished 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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