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A taxpayer inquired whether he and his brother could claim the personal allowance for ascendants, the disability allowance, and the deduction for ascendants with disabilities in respect of their mother. The DGT ruled that they cannot apply these because it has not been proven that the mother is dependent on them.
Cuestión planteada Si pueden, él y su hermano, aplicar el mínimo por ascendientes por su madre, así como el mínimo por discapacidad correspondiente, y la deducción por ascendientes con discapacidad a cargo.
Para aplicar el mínimo por ascendientes, discapacidad o la deducción correspondiente, el ascendiente debe cumplir requisitos de edad o discapacidad, convivencia (incluyendo internamiento en centros especializados) y límites de rentas. No obstante, para los mínimos y la deducción por discapacidad, no se deduce de los hechos que la madre dependa de los consultantes. Por tanto, no procede la aplicación de dichas reducciones ni de la deducción por ascendientes con discapacidad a cargo.
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