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V1475-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Requirements for applying the personal allowance for ascendants: age/disability, income, cohabitation and dependency in specialised centres

A taxpayer inquires whether they can apply the personal allowance for descendants for their father and mother. The DGT rules that for the father, income limits must be met and income must not exceed 1,800 euros, whereas for the mother, it must be proven that she depends on the taxpayer to consider cohabitation in a specialised centre.

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2022-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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