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V1518-20 21 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying the minimum and the deduction for a disabled ascendant

A taxpayer inquires whether they may apply the minimum for a disabled ascendant and the corresponding deduction following the death of an ascendant in February 2019. The DGT responds that it depends on the existence of a direct lineal kinship, compliance with income limits, and whether the taxpayer is registered with the Social Security or receives benefits.

The question raised

Question posed: Whether the minimum for a disabled ascendant and the deduction for a dependent disabled ascendant may be applied in their 2019 Personal Income Tax (IRPF) return.

The DGT's ruling

For the minimum for ascendants, direct lineal kinship is required, cohabitation for at least half of the tax period (or the period elapsed until death), and that the ascendant does not have income exceeding 8,000 euros nor declares more than 1,800 euros. If these requirements are met, the minimum for disability is also applicable. The deduction for a disabled ascendant shall be applied proportionally to the number of months in which the requirements are met, without being applicable for the month of death if the ascendant no longer qualifies as such on the last day of said month.

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