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A taxpayer inquired whether they could apply the minimum allowances for ascendants and disability in respect of their mother-in-law. The Directorate General for Taxes (DGT) ruled that the concept of an ascendant requires a direct lineal relationship and does not include relatives by affinity, such as mothers-in-law.
Question posed: Whether they can apply, together with their spouse, the minimum for ascendants for their mother-in-law, as well as the minimum for disability for her, and the deduction for ascendants with disability in their care.
The concept of ascendant for the minimums for ascendants and disability requires a kinship bond in a direct line by consanguinity or adoption, excluding relatives by affinity such as parents-in-law. Therefore, the taxpayer is not entitled to these minimums for their mother-in-law. Likewise, the spouse may not apply them if the mother's annual income exceeds 8,000 euros or if she does not certify a degree of disability equal to or greater than 33% through a certificate from the competent body.
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