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A taxpayer inquired whether they could claim the personal allowance for both their father and mother, given that the father's pension covers the mother's care home expenses. The Directorate-General for Taxes (DGT) ruled that care home costs do not reduce the father's income for the purpose of calculating the €8,000 threshold, and therefore the taxpayer is not entitled to the allowance for the mother.
Cuestión planteada Si puede aplicar en su declaración de IRPF de 2018, el mínimo por ascendientes por su padre y por su madre, y en concreto, si se puede tener en cuenta que con la pensión de su padre se está pagando la residencia de su madre.
Para calcular si el ascendiente supera el límite de 8.000 euros de rentas, se debe usar el importe neto de los rendimientos tras deducir gastos, pero no se puede deducir el pago de la residencia donde está internada la madre. El consultante solo podría aplicar el mínimo por su padre si cumple los requisitos de edad, convivencia y renta. Respecto a la madre, no tiene derecho al mínimo porque no se deduce que dependa del consultante.
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