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V3376-15 ·2 November 2015 ·consulta-vinculante Medium impact
Tax

Inapplicability of ascendant and disability minimums when annual income exceeds 8,000 euros

The consultant asks whether the minimums for ascendants and disability can be applied to a parent with 82% disability. The DGT responds that this is not possible because the ascendant's annual income exceeds 8,000 euros.

In 5 key points

How it affects those involved

The rules on minimum benefits for ascendants and disability are not applicable when the ascendant's annual income surpasses 8,000 euros.

Lifecycle

2015-11-02PublishedPublished 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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