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A taxpayer inquired whether they could apply the minimum for ascendants and the disability tax relief to their parents, who reside in a care home and receive income from a life annuity. The DGT ruled that eligibility depends on meeting specific requirements regarding age or disability, cohabitation (including specialised centres), and income limits.
Cuestión planteada Si tiene derecho a la aplicación del mínimo por ascendientes y del mínimo por discapacidad así como a la deducción por ascendientes con discapacidad a cargo, un hijo que se hace cargo del pago mensual de la residencia de ancianos donde están ingresados sus padres discapacitados, debido a que éstos tienen sus ahorros invertidos en una renta vitalicia por si en un futuro lo necesitan.
Para aplicar el mínimo por ascendientes, estos deben ser mayores de 65 años o tener discapacidad igual o superior al 33%, convivir con el contribuyente al menos la mitad del periodo impositivo (incluyendo internamiento en centros especializados) y tener rentas anuales inferiores a 8.000 euros. Asimismo, no deben presentar declaración con rentas superiores a 1.800 euros. La deducción por ascendientes con discapacidad requiere que el contribuyente realice actividad por cuenta propia o ajena, o perciba ciertas prestaciones de la Seguridad Social.
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