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V1764-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Entitlement to personal allowances for ascendants and disability requires ascendant's income to remain below €8,000

A taxpayer inquired whether they could claim personal allowances for their mother, who resides in a care home and holds the usufruct of her property, due to her disability. The Directorate General for Taxes (DGT) ruled that to qualify for these allowances, the mother's total income (including her pension and the imputed income from the usufruct) must not exceed €8,000 per annum.

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2020-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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