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V3389-15 ·4 November 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying the minimum for ascendants if the disabled relative is in a specialised centre

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

In 5 key points

How it affects those involved

The taxpayer may qualify for the minimum rate for ascendants and disability if the mother resides in a specialised centre and her annual income is within the established limits.

Lifecycle

2015-11-04PublishedPublished 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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