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V2340-20 9 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Income, cohabitation and kinship requirements for the personal allowance and deduction for disabled ascendants

A query was raised regarding the applicability of the personal allowance for disabled ascendants and the deduction for dependent ascendants. The DGT states that this requires a direct kinship relationship, cohabitation, and that the ascendant's income must not exceed the limits established by law.

The question raised

Cuestión planteada Si pueden aplicar el mínimo por ascendiente discapacitado, y la deducción por ascendiente discapacitado a cargo.

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