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V0495-22 10 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum allowance for ascendants with disabilities to be apportioned among siblings if legal requirements are met

A taxpayer has enquired whether they can claim the minimum allowance for their mother with a disability who resides in a care home. The DGT clarifies that to apply this minimum and the deduction for ascendants with disabilities, specific requirements regarding income, cohabitation (including placement in specialised centres), and proof of disability must be met. The amount shall be apportioned among siblings who satisfy these requirements.

The question raised

Whether they can or cannot include them in the Personal Income Tax (IRPF) return, as an ascendant with a degree of disability exceeding 65% (one third for each sibling).

The DGT's ruling

To apply the minimum for ascendants, they must be over 65 years of age or have a disability equal to or greater than 33%, cohabit for at least half of the tax period (including admission to specialized centers), and not have annual income exceeding 8,000 euros (excluding exempt income) nor file a tax return with income exceeding 1,800 euros. If several siblings are entitled, the minimum and the deduction for ascendants with disabilities shall be prorated among them in equal parts. The deduction for ascendants with disabilities additionally requires that the taxpayer carries out self-employed or employed activity or receives certain Social Security benefits.

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