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A taxpayer asks whether they can claim deductions for their mother, who has been recognised as dependent. The DGT responds that neither the minimum for relatives nor the disability deduction applies because cohabitation is not proven and the required disability certificate is not obtained.
Question raised: Deductions that may be applied in the Personal Income Tax (IRPF) return for one's mother.
To apply the minimum for ascendants, it is necessary that they cohabit with the taxpayer for at least half of the tax period and that the ascendant does not have income exceeding 8,000 euros. The degree of disability must be proven by means of a certificate or resolution from the competent body of the Autonomous Community. In this case, cohabitation is not proven due to having different domiciles and the disability certificate is not provided, only the application for the same.
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