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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

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

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