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V2547-20 28 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Mother-in-law ineligible for ascendant tax allowance due to affinity relationship

A taxpayer inquired whether they could claim the tax allowance for ascendants for their mother-in-law, who lives in a care home. The DGT ruled that this allowance applies exclusively to direct-line ascendants (parents, grandparents, etc.) and does not extend to relatives by affinity, such as parents-in-law.

The question raised

Cuestión planteada Si es posible aplicar el mínimo por ascendiente en la declaración de IRPF.

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