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V1214-17 18 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Disability deduction for ascendants unavailable if income exceeds €1,800

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.

The question raised

A. Whether the consultant, for the 2015 tax year, was entitled to claim the deduction for an ascendant with a disability as set forth in Article 81 bis of the IRPF Law, on behalf of her mother. And whether, in turn, her mother was entitled to claim the deduction for a descendant with a disability on behalf of her daughter, the consultant herein.

The DGT's ruling

To apply the deduction for a descendant or ascendant with a disability, the taxpayer must be entitled to the minimum for a descendant or ascendant. The application of these minimums is not applicable if the ascendant or descendant files an IRPF tax return with income exceeding 1,800 euros. In the case analyzed, the taxpayer cannot apply the deduction because her mother filed a return with income exceeding said limit.

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