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V3392-15 ·4 November 2015 ·consulta-vinculante Medium impact
Tax

Minimum for descendants and disability may apply if in specialised care

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 classified as specialised and the mother does not exceed income limits.

In 5 key points

How it affects those involved

The rule allows the minimum tax rate for descendants with disability if the care facility is designated as specialised and the individual's income is within the prescribed 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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