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A taxpayer asks whether they can claim the full ascendant minimum and their mother's disability tax relief, given that they are her sole caregiver and their siblings are not. The Directorate General of Taxes (DGT) responds that to apply these benefits, requirements regarding cohabitation, the ascendant's income, and the taxpayer's employment status must be met. Furthermore, if multiple siblings meet these requirements, the amount must be apportioned between them.
Cuestión planteada Si puede aplicar el mínimo por ascendientes y por discapacidad correspondiente a su madre, así como la deducción por ascendiente con discapacidad a cargo en su totalidad (100%), o bien les corresponde a los cuatro hijos por igual dichos beneficios fiscales.
Para aplicar el mínimo por ascendientes y el de discapacidad, el ascendiente debe ser mayor de 65 años o tener discapacidad igual o superior al 33%, convivir con el contribuyente al menos la mitad del periodo impositivo y tener rentas inferiores a 8.000 euros (y no declarar rentas superiores a 1.800 euros). Si varios contribuyentes tienen derecho a estos mínimos respecto del mismo ascendiente, el importe se prorrateará por partes iguales. Respecto a la deducción del artículo 81 bis, si varios hermanos tienen derecho a ella, su importe se prorrateará entre todos los que cumplan los requisitos.
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