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V2914-18 14 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant minimum and disability deduction must be apportioned if other cohabitants are also entitled to them

A taxpayer inquired whether they could apply the minimum allowance for ascendants and for disability regarding their father, and if these could be applied in full. The Directorate General of Taxes (DGT) ruled that while the taxpayer is entitled to them provided income and cohabitation requirements are met, they must be apportioned with their sibling if that sibling is also entitled to them.

The question raised

Whether there is a right to apply the minimum for ascendants, and if so, whether there is a right to apply the entirety of said minimum.

The DGT's ruling

To apply the minimum for ascendants, they must be over 65 years of age or have a disability, cohabit for at least half of the tax period, not have income exceeding 8,000 euros (excluding exempt income), and not file a tax return with income exceeding 1,800 euros. If two or more taxpayers are entitled to the same minimum, the amount shall be prorated in equal parts. Regarding the deduction for ascendants with a disability, if the sibling also meets the requirements for activity or benefits, the deduction shall be prorated at 50 percent.

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