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V1506-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the personal allowance for ascendants and disability in Personal Income Tax (IRPF)

A taxpayer has enquired whether they can claim the personal allowance for ascendants for their mother, who is 89 years old, has a 78% disability rating, and is residing in a specialised care facility. The Directorate General of Taxes (DGT) indicates that several income and cohabitation requirements must be met to apply this allowance, and that the mother's current situation makes it impossible to determine if the income thresholds are satisfied.

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2023-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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