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V1283-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Right to minimum allowance and disability deduction for ascendants depends on income not exceeding €8,000

A taxpayer has enquired whether they can apply the minimum allowance for ascendants and the disability deduction for their mother. The DGT clarifies that to access these benefits, the ascendant's annual income (excluding exempt income) must not exceed €8,000, and their taxable base must not exceed €1,800.

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Lifecycle

2022-06-06PublishedPublished 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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