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V1506-23 2 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying the personal allowance for ascendants and disability in Personal Income Tax (IRPF)

A taxpayer has enquired whether they can claim the personal allowance for ascendants for their mother, who is 89 years old, has a 78% disability rating, and is residing in a specialised care facility. The Directorate General of Taxes (DGT) indicates that several income and cohabitation requirements must be met to apply this allowance, and that the mother's current situation makes it impossible to determine if the income thresholds are satisfied.

The question raised

Whether the minimum for ascendants can be applied in the 2022 Personal Income Tax return.

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