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V2382-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

To claim the tax deduction for disabled ascendants, annual income must not exceed €8,000 (excluding exempt income)

The taxpayer is inquiring which income concept should be applied to meet the income limit for a disabled ascendant. The Directorate General for Taxes (DGT) clarifies that income is defined as the algebraic sum of net yields, imputed income, and capital gains, without applying reductions in the case of real estate capital.

In 6 key points

How it affects those involved

This clarification provides certainty regarding the calculation of the income threshold for tax relief related to disabled relatives, ensuring taxpayers correctly determine eligibility based on net yields and capital gains.

Lifecycle

2021-08-23PublishedPublished 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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