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The consultant asks whether the minimum for her mother can be applied, who lives with her and files jointly with her father. The DGT responds that it is possible if the mother's income is below 1,800 euros, regardless of the joint filing exceeding that limit.
Cuestión planteada Si se pude aplicar el mínimo por ascendientes respecto a su madre.
Para aplicar el mínimo por ascendientes, este debe convivir con el contribuyente y no tener rentas anuales superiores a 8.000 euros. Además, no podrá aplicarse el mínimo si el ascendiente presenta declaración por IRPF con rentas superiores a 1.800 euros. En el caso de tributación conjunta, se debe atender a los ingresos individualizados para verificar que el ascendiente no supere el límite de 1.800 euros.
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