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A taxpayer inquired whether the tax allowance for ascendants can be claimed if their mother, who has a disability, is admitted to a specialised centre. The Directorate-General for Taxes (DGT) ruled that, provided the requirements regarding age, disability, income, and cohabitation are met, admission to specialised centres does not preclude the right to the allowance.
Cuestión planteada En caso de que se produzca dicho ingreso, si puede aplicar el mínimo por ascendientes en su declaración de IRPF.
Para aplicar el mínimo por ascendientes, el familiar debe ser mayor de 65 años o tener discapacidad, no tener rentas superiores a 8.000 euros y no presentar declaración con rentas superiores a 1.800 euros. Se considera que existe convivencia con el contribuyente cuando el ascendiente con discapacidad es internado en centros especializados. La situación de estas circunstancias se determina según la que exista en la fecha de devengo del impuesto.
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