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V0968-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Eligibility for the ascendant tax allowance depends on age, cohabitation, and income requirements

A taxpayer inquired whether they could claim the tax allowance for ascendants for their mother, who has a Grade I dependency level and lives in a private care home. The Directorate General for Taxes (DGT) stated that the right to the ascendant allowance depends on meeting age, cohabitation, and income requirements. However, the taxpayer cannot claim the disability allowance because a dependency level does not equate to the required degree of disability.

The question raised

Whether the minimum for ascendants can be applied for his mother.

The DGT's ruling

To apply the minimum for ascendants, it is required that they are over 65 years of age or have a disability (equal to or greater than 33%), that they reside with the taxpayer (including those admitted to specialized centers), and that they do not have income exceeding 8,000 euros nor declare income exceeding 1,800 euros. The degree of disability must be proven by a certificate from the competent body or by having a specific disability pension. The degree of dependency recognized by social services does not automatically equate to a degree of disability equal to or greater than 33% for Personal Income Tax purposes.

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