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A taxpayer has enquired whether they can apply the minimum allowance for ascendants and the disability deduction for their mother. The DGT clarifies that to access these benefits, the ascendant's annual income (excluding exempt income) must not exceed €8,000, and their taxable base must not exceed €1,800.
Cuestión planteada Si puede aplicar en su declaración de IRPF-2021, el mínimo por ascendientes y la deducción por ascendientes con discapacidad a cargo.
Para aplicar el mínimo por ascendientes y la deducción por discapacidad, el ascendiente debe ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir con el contribuyente al menos la mitad del periodo impositivo, no tener rentas superiores a 8.000 euros (excluidas las exentas) y no presentar declaración con rentas superiores a 1.800 euros. Si la pensión de favor de familiares percibida no está exenta, el derecho al mínimo y a la deducción se pierde si supera dichos límites. La discapacidad debe acreditarse mediante certificado del órgano competente.
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