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V1792-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Requirements for applying the tax relief for ascendants with disabilities in specialised centres

The applicant asks for clarification on what it means for an ascendant with a disability to be dependent on them to qualify for the ascendant tax relief when the individual is residing in a specialised centre. The DGT clarifies that requirements regarding age or disability, cohabitation (including specialised centres), income limits, and economic dependency must be met.

In 6 key points

How it affects those involved

This clarification provides certainty for taxpayers regarding the eligibility for tax relief for ascendants when the relative is in institutionalised care.

Lifecycle

2022-07-27PublishedPublished 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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