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The taxpayer inquired about applying the minimum tax relief for an ascendant, the classification of lost earnest money, and renovation costs. The DGT ruled that the relief cannot be applied because the mother's tax return showed income exceeding €1,800.
Cuestión planteada - Si tiene derecho a la aplicación del mínimo por ascendiente correspondiente a su madre.
Para aplicar el mínimo por ascendientes, este debe convivir con el contribuyente y no tener rentas anuales superiores a 8.000 euros. No obstante, no procede la aplicación del mínimo si el ascendiente presenta declaración por el IRPF con rentas superiores a 1.800 euros. Respecto a las arras perdidas, constituyen una pérdida patrimonial que debe integrarse en la base imponible general. En cuanto a las reformas, solo las mejoras o ampliaciones que aumenten la capacidad o habitabilidad del inmueble computan en el valor de adquisición.
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