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V2652-23 29 September 2023 · 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)

The taxpayer is inquiring whether they can apply the personal allowance for their mother in a joint Personal Income Tax return. The Directorate General of Taxes (DGT) states that to qualify, the mother must meet specific age or disability requirements, minimum cohabitation standards, and must not exceed certain income thresholds.

The question raised

Cuestión planteada Si puede aplicar en su declaración de IRPF que presenta en tributación conjunta, el mínimo por ascendiente por su madre.

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