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V3366-15 2 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum for descendants and disability may apply if in specialised centre

A taxpayer asks whether the minimum for descendants and disability can be applied to their mother, who has 83% disability and lives in a residential facility. The DGT states that it can be applied if the facility is considered specialised and the mother does not exceed income limits.

The question raised

Application of the minimum for ascendants and disability.

The DGT's ruling

The minimum for ascendants applies if the relative has a disability, does not have annual income exceeding 8,000 euros, and cohabits with the taxpayer. Cohabitation is deemed to exist if the disabled ascendant is admitted to specialized centers. The application of this minimum also allows for the application of the ascendant's disability minimum. The classification of the center as specialized must be proven by the interested party.

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