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A taxpayer inquired whether they could share the elderly relative allowance and their parents' disability tax relief with their siblings, as they take turns living with their parents. The Directorate General for Taxes (DGT) ruled that this is not possible because the minimum co-habitation requirement is not met.
Cuestión planteada Si es posible la aplicación del mínimo por ascendiente y discapacidad prorrateado entre los tres hermanos por partes iguales, y por ende, la deducción por personas con discapacidad a cargo regulada en el artículo 81.bis de la LIRPF.
Para aplicar el mínimo por ascendiente es necesario que el ascendiente conviva con el contribuyente al menos la mitad del período impositivo. Al no cumplirse este requisito de convivencia ni estar los progenitores internados en centros especializados, no procede el mínimo por ascendiente ni la deducción por ascendiente con discapacidad del artículo 81.bis de la LIRPF.
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