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V2618-21 27 October 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant minimum and disability deduction not applicable without proof of dependency

A taxpayer inquired whether they could apply the deduction for a dependent ascendant with a disability, given that their mother resides in a state-subsidised care facility and incurs a debt due to the difference in her pension. The Directorate General of Taxes (DGT) ruled that neither the minimum allowances nor the deduction are applicable because it is not established that the ascendant is dependent on the taxpayer.

The question raised

Whether said taxpayer may apply the deduction for a dependent ascendant with a disability in their Personal Income Tax return.

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