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V1145-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

Ascendant or disability tax allowances cannot be applied if the ascendant's income exceeds €8,000

A taxpayer inquired whether they could claim tax allowances for their mother, who is 70 years old and has a 39% disability rating. The Directorate General of Taxes (DGT) ruled that these reductions are not applicable because the mother's income exceeded the €8,000 threshold.

In 6 key points

How it affects those involved

This ruling clarifies the income threshold for claiming tax relief for dependent ascendants, specifically limiting the benefit if the relative's annual income exceeds €8,000.

Lifecycle

2020-04-29PublishedPublished 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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