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An inquirer asks whether three children can proportionally share their mother's minimum allowance for ascendants. The DGT rules that, provided the children meet the requirements, the amount must be apportioned equally among them.
Cuestión planteada - Si pueden los tres hijos vivos aplicar el mínimo por ascendientes por su madre de forma proporcional entre los tres.
Cuando dos o más contribuyentes tengan derecho al mínimo por ascendientes respecto de los mismos, su importe se prorrateará entre ellos por partes iguales. El derecho corresponde a los de grado más cercano, salvo que estos tengan rentas anuales superiores a 8.000 euros, en cuyo caso corresponderá a los del siguiente grado. En el caso de un hermano fallecido, su heredera solo tendría derecho al mínimo si estuviera unida a la ascendiente en línea recta y los hijos de la ascendiente superaran el límite de rentas de 8.000 euros.
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