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V2684-15 ·17 September 2015 ·consulta-vinculante Medium impact
Tax

Minimum for ascendants can be applied if relative has disability and is in a specialised centre

A taxpayer asks whether the minimum for ascendants and disability can be applied to their mother with a 65% disability admitted to a private centre. The DGT states it is possible if the centre qualifies as a specialised facility and the mother does not exceed the income limit.

In 5 key points

How it affects those involved

Contributors with disabled relatives in specialised centres may qualify for the minimum rate under certain income conditions.

Lifecycle

2015-09-17PublishedPublished 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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