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V2626-20 ·4 August 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the personal allowance and deduction for a disabled ascendant

A taxpayer inquired whether they could apply the personal allowance for a disabled ascendant and the corresponding tax deduction if their mother, who is over 65 and has a disability, lives with them and receives employment income. The DGT ruled that if the requirements for cohabitation, disability, and income limits are met, the taxpayer is entitled to both.

In 6 key points

Lifecycle

2020-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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