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A taxpayer inquired whether they could claim tax allowances for their mother, who is 70 years old and has a 39% disability rating. The Directorate General of Taxes (DGT) ruled that these reductions are not applicable because the mother's income exceeded the €8,000 threshold.
Cuestión planteada Si tiene derecho a la aplicación del mínimo por ascendientes, y por discapacidad correspondiente a su madre.
Para aplicar el mínimo por ascendientes, este debe ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir con el contribuyente y no tener rentas anuales superiores a 8.000 euros. El rendimiento neto del trabajo a computar es el definido en el artículo 19 de la LIRPF, incluyendo la reducción del artículo 18. Al superar la madre el límite de 8.000 euros con sus rendimientos netos, no se cumplen los requisitos para el mínimo por ascendientes ni para el de discapacidad.
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