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V1394-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Ascendant or disability tax allowances cannot be applied without cohabitation or placement in a specialised centre

The inquirer asks whether they can apply the tax allowances for ascendants, for disability, and the deduction for ascendants with disabilities if they do not cohabit with them, even if they live nearby to provide care. The DGT responds that cohabitation is an indispensable legal requirement, unless the ascendant is placed in a specialised centre.

In 6 key points

How it affects those involved

Taxpayers must ensure they meet the strict cohabitation requirements to claim specific tax allowances for relatives or disability, unless specific institutional care conditions are met.

Lifecycle

2021-05-13PublishedPublished 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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