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A taxpayer asks whether they can claim a deduction for their 100-year-old mother with grade III dependency and a pension of 11,552.80 euros. The DGT responds that the dependency level does not match the required 33% disability rate and that the pension exceeds the 8,000 euro income limit.
Cuestión planteada Si puede aplicar la deducción por ascendiente con discapacidad a cargo, una persona que tiene a su cargo a su madre de 100 años, con un grado III de dependencia reconocido, percibiendo esta última una pensión de jubilación del régimen especial agrario que asciende a 11.552,80 euros al año no exenta de tributación, según se afirma en el escrito de consulta.
Para aplicar el mínimo por ascendientes y la deducción por discapacidad, el ascendiente debe cumplir requisitos como la convivencia, no tener rentas superiores a 8.000 euros (excluidas las exentas) y no presentar declaración con rentas superiores a 1.800 euros. Además, la discapacidad debe acreditarse mediante el procedimiento del Reglamento del IRPF con un grado igual o superior al 33%, ya que el grado de dependencia no lo supone por sí mismo. La pensión de jubilación del régimen especial agrario se considera rendimiento de trabajo para el cómputo de estos límites.
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