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V1881-17 17 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

In-laws ineligible for ascendant tax allowance due to relationship by affinity

A taxpayer inquired whether they could claim the tax allowance for ascendants for their parents-in-law, with whom they reside, when filing a joint tax return with their child. The Directorate General of Taxes (DGT) ruled that this is not possible because parents-in-law are relatives by affinity rather than by consanguinity or adoption.

The question raised

Whether the minimum for ascendants can be applied, given that the joint tax return is filed with their minor child.

The DGT's ruling

The minimum for ascendants requires a direct lineage relationship by consanguinity or adoption. Persons linked by collateral or affinity relationships, such as parents-in-law, are not included. The right to the minimum for the spouse's parents would belong to the spouse themselves, not to the taxpayer.

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