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V0125-26 27 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act

The DGT explains that eligibility depends on whether the children have the right to claim the deduction for the mother as a disabled ancestor.

The question raised

Whether the deduction for a non-legally separated spouse with a disability can be applied.

The DGT's ruling

The deduction for a spouse not legally separated with a disability requires that the beneficiary does not generate the right to deductions for descendants or ascendants. If the daughter meets the legal requirements for the deduction for ascendants, the father cannot apply the deduction for the spouse. If the daughter does not meet said requirements, the father could apply the deduction for the spouse provided that he meets the other legal requirements.

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