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V1881-17 ·17 July 2017 ·consulta-vinculante Medium impact
Tax

In-laws ineligible for ascendant tax allowance due to relationship by affinity

A taxpayer inquired whether they could claim the tax allowance for ascendants for their parents-in-law, with whom they reside, when filing a joint tax return with their child. The Directorate General of Taxes (DGT) ruled that this is not possible because parents-in-law are relatives by affinity rather than by consanguinity or adoption.

In 5 key points

How it affects those involved

Taxpayers cannot include parents-in-law in the calculation of the ascendant tax allowance, even if they live in the same household, as the law requires a direct blood or adoptive relationship.

Lifecycle

2017-07-17PublishedPublished 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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