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V0757-16 ·25 February 2016 ·consulta-vinculante Medium impact
Tax

Minimum for descendants and disability may apply if disabled relative is in a specialised centre

A taxpayer asks whether the minimum for descendants and disability can be applied to their mother with 98% disability residing in a home. The DGT states it is possible if the home qualifies as a specialised centre and the income requirements are met.

In 5 key points

How it affects those involved

The rule allows eligible taxpayers to benefit from a reduced contribution if a disabled relative resides in a specialised facility and meets income criteria.

Lifecycle

2016-02-25PublishedPublished 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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