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V1034-22 6 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for claiming the personal allowance for ascendants in Personal Income Tax (IRPF)

A taxpayer inquired whether they could claim the personal allowance for ascendants and disability for their parents. The Directorate General of Taxes (DGT) ruled that, as the taxpayer does not live with them for at least half of the tax period, they are not entitled to these tax reductions.

The question raised

Whether the minimum for ascendants may be applied for his/her parents in his/her Personal Income Tax return.

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