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A taxpayer inquired whether they could claim the minimum allowance for their 67-year-old father living with them. The DGT ruled that this is not possible because the ascendant's net employment income exceeds the €8,000 limit established by law.
Cuestión planteada Si puede aplicar el mínimo por ascendiente por su padre en su declaración de IRPF.
Para aplicar el mínimo por ascendientes, este debe ser mayor de 65 años o tener discapacidad, convivir con el contribuyente al menos la mitad del periodo impositivo y no tener rentas anuales (excluidas las exentas) superiores a 8.000 euros. El rendimiento neto a computar es la suma algebraica de rendimientos netos, imputaciones y ganancias/pérdidas, tras deducir gastos pero sin aplicar reducciones, salvo la del artículo 18 de la LIRPF. En este caso, al ser el rendimiento neto del padre de 9.712,40 euros, se supera el límite legal.
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