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V2547-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Mother-in-law ineligible for ascendant tax allowance due to affinity relationship

A taxpayer inquired whether they could claim the tax allowance for ascendants for their mother-in-law, who lives in a care home. The DGT ruled that this allowance applies exclusively to direct-line ascendants (parents, grandparents, etc.) and does not extend to relatives by affinity, such as parents-in-law.

In 5 key points

How it affects those involved

Taxpayers cannot claim tax relief for relatives acquired through marriage or civil partnership, such as parents-in-law, as they do not meet the legal definition of direct-line ascendants.

Lifecycle

2020-07-28PublishedPublished 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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