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V1376-20 12 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum for ascendants may apply if conditions met

A daughter asks whether she can claim the minimum for ascendants due to her mother's 700 euro patrimonial gain from selling a rural plot. The DGT responds that eligibility depends on meeting legal conditions regarding age, cohabitation, income limits, and declaration obligation.

The question raised

Whether the daughter of a person over 75 years of age, who obtained a capital gain in 2019 from the sale of a rural plot acquired in 1965, which amounts to 700 euros after applying the reduction coefficients, may apply the minimum for ascendants for her mother.

The DGT's ruling

To apply the minimum for ascendants, the ascendant must be over 65 years of age or have a disability, cohabit for at least half of the tax period, and not have annual income exceeding 8,000 euros (excluding exempt income). Furthermore, they must not file an IRPF tax return with income exceeding 1,800 euros. If the ascendant is over 75 years of age, the minimum is increased by 1,400 euros annually.

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