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A taxpayer inquired whether they could claim the full personal allowance for their mother or if it must be shared with their sibling. The DGT ruled that, as both siblings cohabit with the mother, the amount must be apportioned equally between them.
Cuestión planteada Si tiene derecho a la aplicación del mínimo por ascendiente por su madre en su totalidad o prorrateado con su hermano a partes iguales, y cómo se debe consignar lo anterior en la declaración de IRPF.
Si dos o más contribuyentes tienen derecho al mínimo por ascendientes respecto de la misma persona, su importe se prorrateará entre ellos por partes iguales. Aunque uno de los hermanos no aplique el mínimo por no presentar declaración, el otro no tiene derecho a aplicarlo en su totalidad, sino solo la parte proporcional. Para aplicar el mínimo, el ascendiente debe cumplir requisitos de edad o discapacidad, convivencia mínima y límites de rentas anuales.
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