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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.
Cuestión planteada - Si tiene derecho a la aplicación del mínimo por ascendientes, y en caso afirmativo si tiene derecho a la aplicación de la totalidad de dicho mínimo.
Para aplicar el mínimo por ascendientes, estos deben ser mayores de 65 años o tener discapacidad, convivir al menos la mitad del periodo impositivo, no tener rentas superiores a 8.000 euros (excluidas exentas) y no presentar declaración con rentas superiores a 1.800 euros. Si dos o más contribuyentes tienen derecho al mismo mínimo, el importe se prorrateará por partes iguales. Respecto a la deducción por ascendientes con discapacidad, si el hermano también cumple los requisitos de actividad o prestaciones, la deducción se prorrateará al 50 por ciento.
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