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V1021-16 14 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Possibility of applying minimum for ascendants if disabled relative is in a specialised centre

The consultant asks whether the minimum for ascendants and disability can be applied to their disabled mother residing in a home. The DGT states that it can be done if the residence qualifies as a specialised centre and the mother does not exceed income limits.

The question raised

Application of the minimum allowance for ascendants and disability.

The DGT's ruling

The minimum allowance for ascendants applies to ascendants with disabilities of any age who cohabit with the taxpayer and do not have income exceeding 8,000 euros. Cohabitation is deemed to exist if the disabled ascendant is admitted to specialized centers. The classification of the residence as a specialized center must be proven and shall be assessed by the Tax Administration. The application of the minimum allowance for an ascendant also allows for the application of the minimum allowance for the ascendant's disability.

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