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V0870-22 ·21 April 2022 ·consulta-vinculante Medium impact
Tax

The €3,000 assistance allowance cannot be applied to the parent's disability tax allowance

A taxpayer inquired whether the €3,000 increase for assistance costs could be applied to her father's disability tax allowance. The Directorate General of Taxes (DGT) ruled that, although the father meets the requirements for the disability allowance, the additional amount cannot be applied. This is because the need for third-party assistance must be proven via a certificate from IMSERSO or the relevant Autonomous Community, rather than through a dependency degree or medical reports.

In 6 key points

How it affects those involved

This ruling clarifies the strict documentation requirements for claiming the additional assistance allowance, limiting its use to specific administrative certificates rather than general medical or dependency assessments.

Lifecycle

2022-04-21PublishedPublished 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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