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V1021-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

Possibility of applying minimum for ascendants if disabled relative is in a specialised centre

The consultant asks whether the minimum for ascendants and disability can be applied to their disabled mother residing in a home. The DGT states that it can be done if the residence qualifies as a specialised centre and the mother does not exceed income limits.

In 5 key points

How it affects those involved

The rule allows the application of the minimum for ascendants and disability if the disabled relative resides in a recognised specialised centre and income thresholds are not exceeded.

Lifecycle

2016-03-14PublishedPublished 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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