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V0904-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Deduction for disabled ascendants cannot be applied if cohabitation requirements are not met

A query was raised regarding whether four children, who rotate the care of their mother (aged over 75), can each apply 25% of the deduction for a disabled ascendant. The Directorate General of Taxes (DGT) ruled that this is not possible as the minimum cohabitation requirement mandated by law is not satisfied.

In 6 key points

How it affects those involved

Taxpayers must ensure they meet the specific cohabitation criteria to qualify for deductions related to disabled ascendants; rotating care arrangements without shared residence may disqualify individual claims.

Lifecycle

2021-04-14PublishedPublished 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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