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The consultant asks whether the minimum thresholds for ascendants and disability can be applied to their mother-in-law with a high degree of dependency. The DGT responds that the mother-in-law is not an ascendant for individual declarations, and that in joint declarations, excess income from ascendants prevents applying both minimums.
Question posed: Application of the minimum for ascendants and disability.
The minimum for ascendants requires that the individual does not have annual income exceeding 8,000 euros. The non-application of the minimum for ascendants entails the non-application of the minimum for disability. Furthermore, the degree of dependency does not automatically equate to the status of a person with a disability for Personal Income Tax purposes, which must be proven by a certificate from the competent bodies for the assessment of disabilities.
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