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V3140-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

Minimum for ascendants applicable if income below 1,800 euros

The consultant asks whether the minimum for her mother can be applied, who lives with her and files jointly with her father. The DGT responds that it is possible if the mother's income is below 1,800 euros, regardless of the joint filing exceeding that limit.

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2017-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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