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Two siblings live with their 76-year-old mother, who has low income, but one of the siblings has no income. A query has been raised regarding whether the other sibling can claim the full personal allowance for ascendants in their tax return.
Cuestión planteada Si el otro descendiente se puede imputar el 100% del mínimo por ascendientes en su declaración.
Cuando dos o más contribuyentes tengan derecho al mínimo por ascendientes respecto de los mismos ascendientes, el importe se prorrateará entre ellos por partes iguales. El hecho de que uno de los descendientes no tenga rentas no permite que el otro se aplique la parte que no le corresponde.
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