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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.
Cuestión planteada Si la hija de una persona mayor de 75 años, que ha obtenido en 2019 una ganancia patrimonial por la venta de una parcela rústica adquirida en 1965, que después de aplicar los coeficientes reductores asciende a 700 euros, puede aplicar el mínimo por ascendientes por su madre.
Para aplicar el mínimo por ascendientes, estos deben ser mayores de 65 años o tener discapacidad, convivir con el contribuyente al menos la mitad del periodo impositivo y no tener rentas anuales superiores a 8.000 euros. Asimismo, el ascendiente no debe presentar declaración del IRPF con rentas superiores a 1.800 euros. La ganancia patrimonial para el límite de rentas debe calcularse tras aplicar los coeficientes reductores correspondientes.
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