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V2778-23 10 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Right to allowances for ascendants and disability depends on meeting cohabitation, income, and disability requirements

A taxpayer asks whether they can apply for allowances for ascendants and disability regarding their 89-year-old mother with a disability. The DGT states that this requires meeting cohabitation requirements, ensuring the mother's income does not exceed certain limits, and that she has a disability degree of 33% or higher.

The question raised

Whether the minimum for ascendants and the minimum for disability can be applied for his mother.

The DGT's ruling

To apply the minimum for ascendants, the ascendant must be over 65 years of age or have a disability, cohabit with the taxpayer for at least half of the tax period, and not have annual income exceeding 8,000 euros. Furthermore, the ascendant must not file an IRPF tax return with income exceeding 1,800 euros. If these requirements are met, the minimum for disability and the deduction for ascendants with disabilities are also applicable, provided the taxpayer's activity conditions are met.

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