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The taxpayer asks whether they can apply the minimum for ascendants for their mother, who has a degree of dependency III but no recognized disability. The DGT responds that this is not possible because the requirements of cohabitation and legally certified disability are not met.
Question posed: Whether the minimum for ascendants can be applied for their mother.
To apply the minimum for ascendants, they must be over 65 years of age or have a disability equal to or greater than 33%, cohabit with the taxpayer for at least half of the tax period (except for ascendants with disabilities residing in specialized centers), and not exceed the established income limits. The degree of dependency does not equate to the status of a person with a disability for tax purposes. In this case, as there is neither cohabitation nor recognized disability, the minimum is not applicable.
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