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V1631-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant tax allowance may apply if cohabitation lasted at least half the period before death

A taxpayer inquired whether they could claim the ascendant tax allowance following their mother's death. The DGT ruled that to be eligible, the taxpayer must have cohabited with the deceased for at least half of the period between the start of the year and the date of death.

The question raised

Question raised: Whether there is a right to apply the minimum for ascendants regarding his mother.

The DGT's ruling

To apply the minimum for ascendants following their death, it is required that the cohabitation has lasted at least half of the period elapsed from the beginning of the tax year until the date of death. In this case, as the death occurred on November 30, the cohabitation must have lasted at least 5 and a half months. Furthermore, the ascendant must be over 65 years of age or have a disability, must not have income exceeding 8,000 euros, and must not file a tax return with income exceeding 1,800 euros.

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