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V2185-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Minimum for relatives and disability not applicable without cohabitation

A taxpayer asks whether they can claim the minimum for relatives and the disability deduction for their father, who has 91% disability but does not live with them. The DGT responds that, as the cohabitation requirement for at least half the tax period is not met, these reductions are not available.

In 6 key points

How it affects those involved

Taxpayers who do not cohabit with a disabled relative cannot claim the minimum for relatives or the disability deduction, even if the relative has a high level of disability.

Lifecycle

2025-11-17PublishedPublished 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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