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V0444-21 2 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Personal allowances for ascendants and disability deductions require the ascendant to be dependent on the taxpayers

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.

The question raised

Whether he and his brother may apply the minimum for ascendants for their mother, as well as the corresponding minimum for disability, and the deduction for ascendants with a disability in their care.

The DGT's ruling

To apply the minimum for ascendants, disability, or the corresponding deduction, the ascendant must meet requirements regarding age or disability, cohabitation (including placement in specialized centers), and income limits. However, for the minimums and the disability deduction, it is not inferred from the facts that the mother depends on the applicants. Therefore, the application of said reductions or the deduction for ascendants with a disability in their care is not applicable.

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