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V2593-17 10 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Deduction for ascendant with disability is not applicable in the month of death

A taxpayer inquired whether they could claim the full €1,200 deduction for an ascendant with a disability who passed away in January. The Directorate General of Taxes (DGT) ruled that the deduction is calculated on a pro-rata monthly basis and, since the ascendant died before the end of the month, the requirements for the January deduction were not met.

The question raised

Si tiene derecho a percibir íntegramente los 1.200 euros de deducción por ascendiente con discapacidad.

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