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V2684-15 17 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum for ascendants can be applied if relative has disability and is in a specialised centre

A taxpayer asks whether the minimum for ascendants and disability can be applied to their mother with a 65% disability admitted to a private centre. The DGT states it is possible if the centre qualifies as a specialised facility and the mother does not exceed the income limit.

The question raised

Question raised: Application of the minimum allowance for ascendants and disability.

The DGT's ruling

The minimum allowance for ascendants applies if the relative has a disability, does not have annual income exceeding 8,000 euros, and cohabits with the taxpayer, considering that disabled ascendants admitted to specialized centers are deemed to cohabit. The classification of the center as specialized must be proven by means admitted in law. The application of the minimum allowance for the ascendant's disability is subject to the prior application of the minimum allowance for ascendants.

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