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A taxpayer has enquired whether they can claim the personal allowances for an elderly relative and for disability in respect of their mother, who is 89 years old, has a 37% disability rating, and lives in a private care home. The Directorate General for Taxes (DGT) clarifies that to qualify, the relative must meet specific age or disability criteria, cohabitation requirements (which include placement in specialised care facilities), and comply with annual income and tax filing limits.
Cuestión planteada Si puede aplicar el mínimo por ascendiente, y el mínimo por discapacidad en su declaración de IRPF.
Para aplicar el mínimo por ascendiente, este debe ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir al menos la mitad del periodo impositivo (incluyendo internamiento en centros especializados) y no tener rentas anuales superiores a 8.000 euros (excluidas exentas) ni presentar declaración con rentas superiores a 1.800 euros. Si se cumplen estos requisitos, se podrá aplicar también el mínimo por discapacidad y la deducción correspondiente. La renta se calcula sumando rendimientos netos y rentas imputadas por usufructo inmobiliario.
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