Skip to content
Back to index
V0996-19 8 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum allowance for ascendants cannot be applied if annual income exceeds €8,000 (excluding exempt income)

A taxpayer inquired whether they could claim the minimum allowance for their mother with a disability, alongside an Aragonese regional tax deduction. The Directorate General for Taxes (DGT) ruled that the taxpayer is not entitled to the allowance for ascendants because the mother's income exceeds the legal limit of €8,000.

The question raised

Whether there is a right to the application of the minimum for ascendants, as well as to the deduction established by the Autonomous Community of Aragon for the care of dependent persons.

The DGT's ruling

To apply the minimum for ascendants, they must cohabit with the taxpayer and not have annual income (excluding exempt income) exceeding 8,000 euros. In this case, when calculating net employment income after deducting expenses, the mother's income amounts to 8,773.84 euros, exceeding the limit. Regarding the regional tax deduction, the competence to rule on the regulations of the Autonomous Community of Aragon lies with said Administration.

Book your free first meeting