Skip to content
Back to index
V0757-16 25 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum for descendants and disability may apply if disabled relative is in a specialised centre

A taxpayer asks whether the minimum for descendants and disability can be applied to their mother with 98% disability residing in a home. The DGT states it is possible if the home qualifies as a specialised centre and the income requirements are met.

The question raised

Question raised: Application of the minimum for ascendants and disability.

The DGT's ruling

The minimum for ascendants of 1,150 euros applies to ascendants with disabilities who reside with the taxpayer or who, depending on the taxpayer, are admitted to specialized centers. For this to apply, the ascendant must not have annual income exceeding 8,000 euros. The application of this minimum also allows for the application of the ascendant's disability minimum provided for in Article 60 of the Personal Income Tax Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact