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MEDIUM
FISCAL

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

V1100-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1100-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

2025-06-25PublishedPublished 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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