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V1514-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Ascendant minimum and disability tax relief unavailable if ascendant exceeds income limits

A taxpayer inquired whether she could claim tax relief for her mother, who has a disability and lives with her for six months of the year. The Directorate General of Taxes (DGT) ruled that she cannot apply for it because the mother's annual income and personal income tax (IRPF) filing status exceed the limits required by law.

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2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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