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V0690-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant tax allowance cannot be applied without cohabitation with the taxpayer

A taxpayer inquired whether she could apply the tax allowance for ascendants to her refugee parents who do not live with her. The DGT ruled that since there is no cohabitation and they are not residing in specialised care facilities, the legal requirements are not met.

The question raised

Whether the minimum for ascendants can be applied in the 2023 Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the minimum for ascendants, it is necessary that they are over 65 years of age or have a disability equal to or greater than 33%, that they do not have income exceeding 8,000 euros, and that they cohabit with the taxpayer for at least half of the tax period. Cohabitation is an essential requirement that is not met if the ascendants do not reside with the taxpayer nor are they admitted to specialized centers. Since the cohabitation requirement is not met, neither the minimum for ascendants nor the minimum for their disability is applicable.

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