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A query was raised regarding whether four children, who rotate the care of their mother (aged over 75), can each apply 25% of the deduction for a disabled ascendant. The Directorate General of Taxes (DGT) ruled that this is not possible as the minimum cohabitation requirement mandated by law is not satisfied.
Question posed: In the case of four taxpayers who care for their mother over the age of 75, such that the mother lives at each of the children's homes every week, whether each of the children can apply 25% of the deduction for an ascendant with a disability.
To apply the allowance for an ascendant, it is necessary for them to reside with the taxpayer for at least half of the tax period. Since the mother does not reside with each child for half of the year, nor is she admitted to a specialized center, neither the allowance for an ascendant nor the deduction for an ascendant with a disability under Article 81.bis of the LIRPF may be applied.
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