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V0673-18 14 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for claiming minimum deductions for relatives and disability in IRPF

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.

The question raised

Cuestión planteada Deducciones que puede aplicarse en la declaración de IRPF por su madre.

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