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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether they could claim the minimum allowance for their parents, given that they live with them and one parent receives a pension of €11,712.40. The DGT ruled that the allowance cannot be claimed for the parent with high income, but it can be applied for the parent with no income.
This ruling clarifies the income thresholds for claiming tax relief for dependent ascendants, limiting the benefit to those parents whose income falls below the specified limit.
The tax team reviews your specific situation.
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