Skip to content
V3366-15 ·2 November 2015 ·consulta-vinculante Medium impact
Tax

Minimum for descendants and disability may apply if in specialised centre

A taxpayer asks whether the minimum for descendants and disability can be applied to their mother, who has 83% disability and lives in a residential facility. The DGT states that it can be applied if the facility is considered specialised and the mother does not exceed income limits.

In 5 key points

How it affects those involved

The rule allows the application of the minimum for descendants and disability if the disabled relative resides in a specialised facility and their annual income is within the prescribed limits.

Lifecycle

2015-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact