Partner-attended · reply within 24 business hours
Language
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 115 results.
Minimum for Ascendants: DGT doctrinal evolution
evolution::minimo-por-ascendientes
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
No se puede incluir a una hermana como ascendiente en el modelo 145
V1598-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Requirements to claim the minimum for ancestors in IRPF
V1085-26
Minimum for ancestors based on net earnings from work
V1080-26
Requirements for applying the minimum tax relief for ancestors in IRPF
V0129-26
Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act
V0125-26
Requirements for the application of the minimum for ascendants with disabilities
V0121-26
Minimum for relatives and disability not applicable without cohabitation
V2185-25
Requirements for the application of the minimum for ascendants in Personal Income Tax
V1475-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Requirements for deduction due to disabled ancestor and minimum ancestor threshold
V1084-25
Minimum for ancestors applicable if mother's income is below 8,000 euros
V1100-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Minimum allowances for ascendants or disability cannot be applied to mothers-in-law
V1973-24
Deduction for ascendants with disabilities may apply when receiving temporary disability benefits
V1502-24
Ascendant tax allowance cannot be applied without cohabitation with the taxpayer
V0690-24
Right to allowances for ascendants and disability depends on meeting cohabitation, income, and disability requirements
V2778-23
Requirements for applying the personal allowance for ascendants in Personal Income Tax (IRPF)
V2652-23
Requirements for applying the personal allowance for ascendants and disability in Personal Income Tax (IRPF)
V1506-23
Children may claim disability deduction for ascendants if living together for at least six months
V0684-23
Requirements for applying the tax relief for ascendants with disabilities in specialised centres
V1792-22
To apply the minimum for ascendants, the ascendant's income must not exceed 8,000 euros per year
V1698-22
50% of the ascendant tax allowance may be applied if they cohabit with each daughter for half the year
V1644-22
Requirements for applying the personal allowance for ascendants: age/disability, income, cohabitation and dependency in specialised centres
V1475-22
Right to minimum allowance and disability deduction for ascendants depends on income not exceeding €8,000
V1283-22
Requirements for claiming the personal allowance for ascendants in Personal Income Tax (IRPF)
V1034-22
Eligibility for the ascendant tax allowance depends on age, cohabitation, and income requirements
V0968-22
The €3,000 assistance allowance cannot be applied to the parent's disability tax allowance
V0870-22
Minimum allowance for ascendants with disabilities to be apportioned among siblings if legal requirements are met
V0495-22
Official recognition as a carer does not alone prove cohabitation for the disabled ascendant tax deduction
V0119-22
Requirements for applying personal allowances for elderly relatives and disability in Personal Income Tax (IRPF)
V0122-22
Rights to ascendant minimum and disability tax relief depend on cohabitation and income requirements
V3057-21
Ascendant minimum and disability deduction not applicable without proof of dependency
V2618-21
To claim the tax deduction for disabled ascendants, annual income must not exceed €8,000 (excluding exempt income)
V2382-21
Simultaneous application of tax deductions for spouse and descendant with disabilities
V1947-21
Ascendant minimum and disability tax relief unavailable if ascendant exceeds income limits
V1514-21
Ascendant or disability tax allowances cannot be applied without cohabitation or placement in a specialised centre
V1394-21
Deduction for disabled ascendants cannot be applied if cohabitation requirements are not met
V0904-21
Mother-in-law does not qualify for tax deduction for disabled ascendants
V0825-21
Personal allowances for ascendants and disability deductions require the ascendant to be dependent on the taxpayers
V0444-21
The spouse with a disability cannot apply the deduction if they generate the right to the deduction as an ascendant for their child
V3688-20
Right to disability deduction for ascendants requires meeting the ascendant minimum and being registered with Social Security or receiving benefits
V3455-20
Both spouses may claim the tax deduction for a spouse with a disability if legal requirements are met
V3335-20
Spouse may claim disability deduction for ascendants if legal requirements are met
V2945-20
Requirements for applying the personal allowance and deduction for a disabled ascendant
V2626-20
Mother-in-law ineligible for ascendant tax allowance due to affinity relationship
V2547-20
Income, cohabitation and kinship requirements for the personal allowance and deduction for disabled ascendants
V2340-20
Requirements for applying the personal allowance for ascendants and the deduction for a spouse with a disability
V1848-20
Entitlement to personal allowances for ascendants and disability requires ascendant's income to remain below €8,000
V1764-20
Inheritances received by an ascendant do not count towards the €8,000 income limit for the ascendant tax allowance
V1736-20
It is possible to simultaneously apply the deduction for a spouse with a disability and the deduction for descendants with a disability
V1597-20
Requirements for applying the minimum and the deduction for a disabled ascendant
V1518-20
Spouse disability tax deduction applicable if they do not trigger deductions for descendants or ascendants
V1493-20
Minimum for ascendants may apply if conditions met
V1376-20
Ascendant or disability tax allowances cannot be applied if the ascendant's income exceeds €8,000
V1145-20
Minimum allowance for ascendants cannot be applied if the parent's net income exceeds €8,000
V0862-20
Minimum allowance for ascendants cannot be applied if they receive annual income exceeding €8,000
V0725-20
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.