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A taxpayer inquired whether she could claim tax relief for her mother, who has a disability and lives with her for six months of the year. The Directorate General of Taxes (DGT) ruled that she cannot apply for it because the mother's annual income and personal income tax (IRPF) filing status exceed the limits required by law.
Cuestión planteada Si puede aplicar en su declaración de IRPF, la deducción por ascendiente con discapacidad a cargo.
Para aplicar el mínimo por ascendientes o la deducción por discapacidad, el ascendiente debe cumplir cuatro requisitos: ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir al menos la mitad del periodo impositivo, no tener rentas anuales superiores a 8.000 euros (excluidas las exentas) y no presentar declaración de IRPF con rentas superiores a 1.800 euros. Si se incumple cualquiera de estos requisitos, no procede la aplicación de los mínimos ni de la deducción del artículo 81 bis de la LIRPF.
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