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The inquirer asks whether an ascendant must update their census registration (empadronamiento) upon changing residence to qualify for the ascendant tax allowance. The DGT rules that if the ascendant cohabits with each daughter for at least half of the tax period, both daughters may apply for 50% of the allowance, provided all other legal requirements are met.
Cuestión planteada Si el ascendiente tiene que cambiar su empadronamiento cada vez que esté conviviendo con cada una de las hijas, a efectos de la aplicación del mínimo por ascendientes.
Para aplicar el mínimo por ascendientes, es necesario que el ascendiente conviva con el contribuyente al menos la mitad del periodo impositivo. Si dos contribuyentes tienen derecho al mínimo por el mismo ascendiente, el importe se prorrateará por partes iguales. El empadronamiento no es por sí solo un elemento suficiente para acreditar la residencia y vivienda a efectos del IRPF.
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