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V0122-22 24 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying personal allowances for elderly relatives and disability in Personal Income Tax (IRPF)

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.

The question raised

Whether the allowance for ascendants and the allowance for disability may be applied in the Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the allowance for ascendants, the individual must be over 65 years of age or have a disability equal to or greater than 33%, reside with the taxpayer for at least half of the tax period (including residence in specialized centers), and have annual income not exceeding 8,000 euros (excluding exempt income) and not file a tax return with income exceeding 1,800 euros. If these requirements are met, the allowance for disability and the corresponding deduction may also be applied. Income is calculated by summing net yields and imputed income from real estate usufruct.

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