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A taxpayer inquired whether they could claim the personal allowance for their mother, who has no income but files a joint tax return with her husband. The Directorate General of Taxes (DGT) ruled that this is possible provided the mother's individualised income does not exceed the legal limits.
Question posed: Whether the minimum allowance for ascendants may be applied in respect of a mother who has no income but files a joint tax return with her husband.
The taxpayer may apply the minimum allowance for ascendants if the requirements regarding cohabitation, age, and income are met. Even if the ascendant files a joint tax return, if their individualized income is less than 1,800 euros, the application of the minimum allowance is appropriate. If two siblings are entitled to the same minimum allowance for the same ascendant, the amount shall be prorated equally between them.
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