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The applicant asks for clarification on what it means for an ascendant with a disability to be dependent on them to qualify for the ascendant tax relief when the individual is residing in a specialised centre. The DGT clarifies that requirements regarding age or disability, cohabitation (including specialised centres), income limits, and economic dependency must be met.
Cuestión planteada En cuanto a la aplicación del mínimo por ascendientes se refiere, se solicita aclaración del término "dependiendo del mismo" que aparece recogido en el artículo 59 de la LIRPF.
Para aplicar el mínimo por ascendientes, el ascendiente debe ser mayor de 65 años o tener una discapacidad igual o superior al 33 por ciento, convivir con el contribuyente al menos la mitad del periodo impositivo y no tener rentas superiores a 8.000 euros ni declarar rentas superiores a 1.800 euros. En el caso de ascendientes con discapacidad internados en centros especializados, se considera que conviven con el contribuyente siempre que dependan económicamente de este. La dependencia económica es una cuestión de hecho que debe probarse ante la Administración mediante los medios de prueba admitidos en Derecho.
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