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V1034-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the personal allowance for ascendants in Personal Income Tax (IRPF)

A taxpayer inquired whether they could claim the personal allowance for ascendants and disability for their parents. The Directorate General of Taxes (DGT) ruled that, as the taxpayer does not live with them for at least half of the tax period, they are not entitled to these tax reductions.

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2022-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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