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A taxpayer inquired whether they could claim the minimum allowance for their parents, given that they live with them and one parent receives a pension of €11,712.40. The DGT ruled that the allowance cannot be claimed for the parent with high income, but it can be applied for the parent with no income.
Question raised: Whether the minimum for ascendants can be applied for their parents in their Personal Income Tax (IRPF) return.
To apply the minimum for ascendants, they must be over 65 years of age or have a disability, cohabit for at least half of the tax period, not file a tax return with income exceeding 1,800 euros, and not have annual income exceeding 8,000 euros (excluding exempt income). In this case, the parent with a pension exceeds the 8,000 euro limit after deducting the expenses from article 19 of the LIRPF, therefore not entitling the taxpayer to the minimum, whereas the parent without income does meet the requirements.
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