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V1842-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying the personal allowance for ascendants and the disability tax deduction

The taxpayer asks whether they can apply personal allowances and deductions for their father with a disability for the 2022 and 2023 tax years. The DGT rules that for 2023, this is possible provided the ascendant does not exceed income limits, does not file a tax return, and meets the requirements for cohabitation (including residence in specialised centres) and economic dependency.

The question raised

Whether the minimum for ascendants, the minimum for disability of ascendants, and the deduction for ascendants with a disability in their charge may be applied in 2022 and 2023.

The DGT's ruling

To apply the minimum for ascendants and for disability, the ascendant must be over 65 years of age or have a disability equal to or greater than 33%, cohabit for at least half of the tax period (including admission to specialized centers), and not have income exceeding 8,000 euros nor file a tax return with income of more than 1,800 euros. The deduction for an ascendant with a disability also requires that the taxpayer be registered with the Social Security system or receive unemployment benefits or pensions. In the event of death during the year, the right arises if there was cohabitation for at least half of the period elapsed until the death.

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