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V0825-21 7 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Mother-in-law does not qualify for tax deduction for disabled ascendants

A taxpayer inquired whether they could claim a tax deduction for their mother-in-law, who has a disability. The Directorate General of Taxes (DGT) ruled that a mother-in-law does not constitute an ascendant under the law and therefore does not entitle the taxpayer to this deduction.

The question raised

Whether the deduction for a disabled ascendant in their charge can be applied in their Personal Income Tax (IRPF) return for their mother-in-law.

The DGT's ruling

The concept of ascendant for the ascendant minimum and the disability deduction is limited to parents, grandparents, great-grandparents, and other lineal relatives by consanguinity or adoption. Relatives by affinity, such as parents-in-law, are not included. However, the taxpayer's spouse may be entitled to the deduction for her own mother if the requirements regarding cohabitation, income, and disability are met.

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