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V1698-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

To apply the minimum for ascendants, the ascendant's income must not exceed 8,000 euros per year

A query is made regarding which income concept must be applied to comply with the 8,000 euro limit for the minimum for ascendants when the ascendant resides in a care facility. The DGT responds that the algebraic sum of net yields, imputed income, and capital gains or losses must be used.

In 6 key points

Lifecycle

2022-07-15PublishedPublished 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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