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The inquirer asks whether they can apply the tax allowances for ascendants, for disability, and the deduction for ascendants with disabilities if they do not cohabit with them, even if they live nearby to provide care. The DGT responds that cohabitation is an indispensable legal requirement, unless the ascendant is placed in a specialised centre.
Question posed: Whether the personal allowances for ascendants and the corresponding allowances for disability, as well as the deduction for dependent ascendants with disabilities, can be applied if the ascendant does not cohabit with the taxpayer and is not admitted to a specialized center.
To apply the personal allowance for ascendants, they must cohabit with the taxpayer for at least half of the tax period. Cohabitation is deemed to exist when ascendants with disabilities are admitted to specialized centers dependent on the taxpayer. As there is neither cohabitation nor admission to specialized centers in this case, the requirements to apply the personal allowance for ascendants, the personal allowance for disability, or the deduction for dependent ascendants with disabilities are not met.
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