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A resident in Spain asks whether they can claim a deduction for their mother, who resides in Mexico and receives a pension from Venezuela. The Directorate General for Taxes (DGT) rules that this is not possible as the cohabitation requirement is not met.
Cuestión planteada Si la consultante puede deducirse por su madre en la declaración por el Impuesto sobre la Renta de las Personas Físicas a presentar en España. En caso afirmativo, de qué documentación debería disponer para demostrar este particular.
Para aplicar el mínimo por ascendientes es necesario que el progenitor conviva con el contribuyente al menos la mitad del período impositivo. No se puede aplicar el mínimo si el ascendiente no convive con el contribuyente ni está internado en un centro especializado. En este caso, al residir la madre en el extranjero, no se cumple el requisito de convivencia exigido por la LIRPF.
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