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V0742-18 19 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Inheritance minimum and disability deduction depend on ascendant income and contributor activity

A taxpayer asks whether they can claim the inheritance minimum and disability deduction for their parents and sister. The DGT states that to claim these benefits, ascendants' incomes must not exceed the legal income limits.

The question raised

Whether the minimum for ascendants and the deduction for dependent persons with disabilities may be applied.

The DGT's ruling

Regarding the minimum for ascendants, they must reside with the taxpayer and not have annual income exceeding 8,000 euros, nor file a tax return with income exceeding 1,800 euros. The deduction for ascendants with disabilities requires the taxpayer to engage in self-employment or employment, or to receive Social Security benefits or similar. In the case of the sister (descendant by guardianship), similar income and activity requirements apply for the disability deduction.

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