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V0968-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

Eligibility for the ascendant tax allowance depends on age, cohabitation, and income requirements

A taxpayer inquired whether they could claim the tax allowance for ascendants for their mother, who has a Grade I dependency level and lives in a private care home. The Directorate General for Taxes (DGT) stated that the right to the ascendant allowance depends on meeting age, cohabitation, and income requirements. However, the taxpayer cannot claim the disability allowance because a dependency level does not equate to the required degree of disability.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between dependency levels and disability degrees for tax purposes, preventing the misapplication of disability allowances.

Lifecycle

2022-05-03PublishedPublished 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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