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A query is made regarding which income concept must be applied to comply with the 8,000 euro limit for the minimum for ascendants when the ascendant resides in a care facility. The DGT responds that the algebraic sum of net yields, imputed income, and capital gains or losses must be used.
Question posed: What is the income concept to be taken into account for the purposes of the 8,000 euro limit provided for in Article 59 of the LIRPF, in order to apply the minimum for ascendants regarding an ascendant over 75 years of age who has been admitted to a care facility.
The income concept for the 8,000 euro limit is the algebraic sum of net yields (employment, movable capital, real estate, and economic activities), imputed income, and capital gains and losses for the year. Yields must be net, after deducting expenses but without applying reductions, except for that of Article 18 of the LIRPF regarding employment income. In the case of employment income, it includes the yield reduced by the reduction of Article 18 and after deducting all expenses from Article 19.
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