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The taxpayer inquired whether they could apply their father's disability deduction by deducting certain expenses from his pension to stay below the income threshold. The DGT ruled that this is not possible because the father's net income exceeds the €8,000 limit required by law.
Cuestión planteada A efectos de que el consultante practique en su declaración de IRPF de 2016 la deducción establecida para discapacidad de ascendiente, si se puede entender que la renta neta de su padre es de 4.033,84 euros. Dicha cuantía es el resultado final de restar a los 13.783,84 euros de la pensión, las cuantías de gastos establecidas en el artículo 19.2.f) de la LIRPF, que ascienden a 7.750 y 2000 euros adicionales.
Para aplicar el mínimo por ascendientes, este no debe tener rentas anuales superiores a 8.000 euros. El rendimiento neto del trabajo se calcula tras deducir los gastos del artículo 19.2, pero sin aplicar los incrementos por movilidad geográfica o discapacidad si el ascendiente no es trabajador en activo. Como el padre percibe una pensión que supera dicho límite, el contribuyente no puede aplicar el mínimo por ascendientes ni, por consiguiente, el mínimo por discapacidad del ascendiente.
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