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V1518-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the minimum and the deduction for a disabled ascendant

A taxpayer inquires whether they may apply the minimum for a disabled ascendant and the corresponding deduction following the death of an ascendant in February 2019. The DGT responds that it depends on the existence of a direct lineal kinship, compliance with income limits, and whether the taxpayer is registered with the Social Security or receives benefits.

In 6 key points

Lifecycle

2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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