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A taxpayer inquired whether they could claim a deduction for their mother with a disability, and if the mother could claim it for the taxpayer. The Directorate General of Taxes (DGT) ruled that this is not possible if the ascendant files a tax return with income exceeding €1,800.
Cuestión planteada A. Si la consultante, por el ejercicio 2015, tenía derecho a practicar la deducción por ascendiente con discapacidad recogida en el artículo 81 bis de la Ley del IRPF, por su madre. Y si, a su vez, su madre tenía derecho a practicar la deducción por descendiente con discapacidad por su hija, la aquí consultante.
Para aplicar la deducción por descendiente o ascendiente con discapacidad, el contribuyente debe tener derecho al mínimo por descendiente o ascendiente. No procede la aplicación de estos mínimos si el ascendiente o descendiente presenta declaración por el IRPF con rentas superiores a 1.800 euros. En el caso analizado, la contribuyente no puede aplicar la deducción porque su madre presentó declaración con rentas superiores a dicho límite.
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