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The inquirer asks whether the minimum allowance for ascendants can be applied after cohabiting with their 92-year-old father from January until his death in March. The DGT indicates that the minimum cohabitation requirement is met if the ascendant dies before the end of the tax year.
Cuestión planteada Si resulta de aplicación el mínimo por ascendientes.
Para aplicar el mínimo por ascendientes, estos deben convivir con el contribuyente al menos la mitad del período impositivo o, si fallecen, la mitad del tiempo transcurrido desde el inicio del año hasta la fecha de fallecimiento. En este caso, se cumpliría el requisito de convivencia. No obstante, el derecho queda sujeto a que el ascendiente no presente declaración con rentas superiores a 1.800 euros.
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