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A taxpayer inquired whether they could claim the personal allowances for their ascendants and their father's disability, and if their mother could claim the deduction for a spouse with a disability. The Directorate General for Taxes (DGT) ruled that the son may claim these if the father's income (excluding exempt income) does not exceed €8,000; however, the mother cannot claim her deduction if the father's status already grants the son the right to the ascendant deduction.
Cuestión planteada Si puede aplicar en su declaración de IRPF, el mínimo por ascendientes y el mínimo por discapacidad por su padre, y la deducción por ascendientes con discapacidad a cargo.
El contribuyente tendrá derecho al mínimo por ascendientes y al mínimo por discapacidad si el ascendiente convive con él, tiene un grado de discapacidad igual o superior al 33% y sus rentas anuales (excluidas las exentas) no superan los 8.000 euros. Respecto a la deducción por cónyuge no separado legalmente con discapacidad, esta no procede si la persona con discapacidad ya genera el derecho a la deducción por ascendiente para otro contribuyente, independientemente de si este último la aplica efectivamente.
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