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A taxpayer asks whether their mother's non-contributory pension, slightly exceeding 8,000 euros, prevents applying the minimum for ancestors. The DGT explains that the ancestor minimum is calculated using net earnings from work, after deducting relevant expenses.
Cuestión planteada -Si la pensión percibida por su madre computa a efectos del límite de los 8.000 euros, de acuerdo con lo establecido en el artículo 59 de la LIRPF, a efectos de la aplicación del mínimo por ascendientes.
Para aplicar el mínimo por ascendientes, la renta del ascendiente no debe superar los 8.000 euros anuales (excluidas las exentas). El concepto de renta a considerar es la suma algebraica de los rendimientos netos, imputaciones y ganancias patrimoniales. En el caso de pensiones, se debe utilizar el rendimiento neto del trabajo, tras deducir los gastos del artículo 19 de la LIRPF, incluido el gasto específico de 2.000 euros. Si tras estas deducciones la renta es igual o inferior a 8.000 euros, se cumpliría el requisito.
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