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V0227-25 4 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction

A taxpayer asks whether they can claim a disability deduction for their mother after ceasing cohabitation due to mobility issues. The DGT responds that, as the cohabitation requirement for at least half of the tax period is not met, no such benefits are available.

The question raised

Cuestión planteada Si puede aplicar en su declaración de IRPF la deducción por ascendiente con discapacidad a cargo.

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