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V1100-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum for ancestors applicable if mother's income is below 8,000 euros

A taxpayer asks whether they can claim the minimum for ancestors based on their mother, who lives with them and has low income, even though her parents jointly declare income. The DGT confirms the right to claim if the mother's annual income is below 8,000 euros and does not declare income exceeding 1,800 euros.

The question raised

Whether they are entitled to apply the minimum for ascendants for their mother in their IRPF tax return.

The DGT's ruling

The taxpayer is entitled to the minimum for ascendants for their mother if the requirements regarding cohabitation, age, and income limits are met. The mother must not have obtained income exceeding 8,000 euros per year (excluding exempt income) and must not file an IRPF tax return with income exceeding 1,800 euros. In the case of joint tax returns by the parents, individualized income must be taken into account to verify that the mother does not exceed the 1,800 euro limit.

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