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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.
Cuestión planteada Si pueden incluirla o no en la declaración de IRPF, como ascendiente con un grado de discapacidad superior al 65% (un tercio cada uno de los hermanos).
Para aplicar el mínimo por ascendientes, este debe ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir al menos la mitad del periodo impositivo (incluyendo internamiento en centros especializados) y no tener rentas anuales superiores a 8.000 euros (excluidas exentas) ni presentar declaración con rentas superiores a 1.800 euros. Si varios hermanos tienen derecho, el mínimo y la deducción por ascendientes con discapacidad se prorratearán entre ellos por partes iguales. La deducción por ascendientes con discapacidad requiere además que el contribuyente realice actividad por cuenta propia o ajena o perciba ciertas prestaciones de la Seguridad Social.
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