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V2618-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Ascendant minimum and disability deduction not applicable without proof of dependency

A taxpayer inquired whether they could apply the deduction for a dependent ascendant with a disability, given that their mother resides in a state-subsidised care facility and incurs a debt due to the difference in her pension. The Directorate General of Taxes (DGT) ruled that neither the minimum allowances nor the deduction are applicable because it is not established that the ascendant is dependent on the taxpayer.

In 6 key points

How it affects those involved

Taxpayers must be able to prove actual dependency to claim tax relief related to ascendants or disability allowances.

Lifecycle

2021-10-27PublishedPublished 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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