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V1036-18 24 April 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Calculation of the minimum for ascendants in the event of death during the tax year

A taxpayer inquired whether they could claim the full €1,200 deduction for a disabled mother after her death. The DGT ruled that the deduction must be calculated proportionally based on the number of months during which the requirements were met.

The question raised

Question posed: Whether there is a right to receive the full 1,200 euros deduction for an ascendant with a disability.

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