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V2945-20 30 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Spouse may claim disability deduction for ascendants if legal requirements are met

A taxpayer inquired whether they could claim the deduction for an ascendant with a disability on behalf of their mother-in-law. The DGT clarified that the term 'ascendant' does not include in-laws; however, the taxpayer's spouse could claim the deduction for her own mother, provided the requirements regarding disability, cohabitation, and income levels are satisfied.

The question raised

Whether the deduction for a dependent ascendant with a disability may be applied to their Personal Income Tax (IRPF) return.

The DGT's ruling

The concept of ascendant for minimums and deductions is limited to parents, grandparents, or great-grandparents, excluding relatives by affinity such as parents-in-law. The taxpayer's spouse shall be entitled to the deduction for her mother if the latter has a degree of disability equal to or greater than 33%, cohabits with her for at least half of the tax period, and the mother does not exceed the income limits. The deduction shall be calculated proportionally to the months of cohabitation.

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