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V2366-19 10 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Requirements for applying the personal allowance for ascendants in Personal Income Tax (IRPF)

A taxpayer inquired whether they could claim the personal allowance for an ascendant over 65 with low income who lived with them for only half the year. The Directorate General of Taxes (DGT) ruled that to qualify for this allowance, specific requirements regarding age or disability, maximum income levels, and minimum cohabitation periods must be met.

The question raised

Cuestión planteada Si puede aplicarse el mínimo por ascendientes en su declaración de IRPF.

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