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V0862-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

Minimum allowance for ascendants cannot be applied if the parent's net income exceeds €8,000

A taxpayer inquired whether they could claim the minimum allowance for their 67-year-old father living with them. The DGT ruled that this is not possible because the ascendant's net employment income exceeds the €8,000 limit established by law.

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2020-04-15PublishedPublished 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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