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V1792-22 27 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying the tax relief for ascendants with disabilities in specialised centres

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.

The question raised

Regarding the application of the minimum for ascendants, clarification is requested concerning the term "depending on the same" as set forth in Article 59 of the LIRPF.

The DGT's ruling

To apply the minimum for ascendants, the ascendant must be over 65 years of age or have a disability equal to or greater than 33 percent, cohabit with the taxpayer for at least half of the tax period, and have income not exceeding 8,000 euros nor declare income exceeding 1,800 euros. In the case of ascendants with disabilities residing in specialized centers, they are considered to cohabit with the taxpayer provided they are economically dependent on them. Economic dependence is a matter of fact that must be proven to the Administration through the means of proof admitted under Law.

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