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V1644-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

50% of the ascendant tax allowance may be applied if they cohabit with each daughter for half the year

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.

The question raised

Whether the ascendant must change their municipal registration every time they are cohabiting with each of the daughters, for the purposes of applying the minimum for ascendants.

The DGT's ruling

To apply the minimum for ascendants, it is necessary that the ascendant cohabits with the taxpayer for at least half of the tax period. If two taxpayers are entitled to the minimum for the same ascendant, the amount shall be prorated in equal parts. Registration in the municipal register is not, in itself, a sufficient element to prove residence and housing for Personal Income Tax purposes.

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