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V0129-26 27 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying the minimum tax relief for ancestors in IRPF

A taxpayer asks whether they can claim the minimum relief for their 89-year-old mother receiving a widow's pension. The DGT states that eligibility depends on meeting conditions regarding cohabitation, age, income limits, and the mother's tax return not exceeding 1,800 euros.

The DGT's ruling

To apply the minimum for an ascendant, the relative must be over 65 years of age or have a disability, cohabit for half the year, and have annual income of less than 8,000 euros. The ascendant must not file a tax return with income exceeding 1,800 euros. If the mother is over 75 years of age and the requirements are met, the minimum is 2,550 euros per year. The minimum for disability and the corresponding deduction could also apply if the legal requirements are met.

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