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V1713-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Step-parents ineligible for minimum allowance for ascendants or disability deductions

A query was raised regarding whether an individual could claim the minimum allowance for ascendants and disability deductions for a stepfather suffering from Alzheimer's. The Directorate-General for Taxes (DGT) ruled that this is not possible, as a stepfather is considered an in-law rather than a direct ascendant.

The question raised

Possibility of applying the ascendant minimum and the corresponding disability deductions thereof, in the case of a person cohabiting with their stepfather who suffers from Alzheimer's disease.

The DGT's ruling

The concept of ascendant for the ascendant and disability minimum requires a direct lineage kinship bond, whether by consanguinity or adoption. Relatives by affinity, such as stepparents, are not considered ascendants for the purposes of this minimum or the corresponding deductions.

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