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V0369-15 2 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum benefits for dependents and disability not applicable if relative earns over €8,000

A taxpayer asks whether minimum benefits for parents and disability can be applied to their 78-year-old mother, who has a 78% disability and income exceeding €8,000. The DGT states this is not possible due to the income limit on the relative.

The question raised

Application of the minimum for ascendants and for disability.

The DGT's ruling

The minimum for ascendants of 1,150 euros per year requires that the ascendant does not have annual income exceeding 8,000 euros. Upon exceeding this limit, said minimum cannot be applied. Likewise, the application of the minimum for the ascendant's disability is contingent upon the prior application of the minimum for ascendants.

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