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V1376-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Minimum for ascendants may apply if conditions met

A daughter asks whether she can claim the minimum for ascendants due to her mother's 700 euro patrimonial gain from selling a rural plot. The DGT responds that eligibility depends on meeting legal conditions regarding age, cohabitation, income limits, and declaration obligation.

In 6 key points

Lifecycle

2020-05-12PublishedPublished 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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