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V3255-14 3 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Living in separate dwellings prevents claiming the personal allowance for ascendants

A taxpayer inquired whether they could claim personal allowances for ascendants and disability, given that their parents previously lived in their home but now reside in an adjacent property. The DGT ruled that this is not possible due to the lack of cohabitation.

The question raised

Cuestión planteada Aplicación del mínimo por ascendientes y por discapacidad.

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