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V1713-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Step-parents ineligible for minimum allowance for ascendants or disability deductions

A query was raised regarding whether an individual could claim the minimum allowance for ascendants and disability deductions for a stepfather suffering from Alzheimer's. The Directorate-General for Taxes (DGT) ruled that this is not possible, as a stepfather is considered an in-law rather than a direct ascendant.

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2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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