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V3455-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Right to disability deduction for ascendants requires meeting the ascendant minimum and being registered with Social Security or receiving benefits

A taxpayer inquired whether they could claim a deduction for a father with a disability living in a specialised centre. The DGT ruled that to access the deduction, one must first be entitled to the ascendant minimum and meet the requirement of being engaged in employment or receiving Social Security benefits.

In 6 key points

How it affects those involved

This ruling clarifies the cumulative requirements for claiming disability deductions for ascendants, specifically linking the right to the deduction to the taxpayer's status regarding the ascendant minimum and their social security contributions or benefits.

Lifecycle

2020-11-27PublishedPublished 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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