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V1100-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Minimum for ancestors applicable if mother's income is below 8,000 euros

A taxpayer asks whether they can claim the minimum for ancestors based on their mother, who lives with them and has low income, even though her parents jointly declare income. The DGT confirms the right to claim if the mother's annual income is below 8,000 euros and does not declare income exceeding 1,800 euros.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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