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V3376-15 2 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Inapplicability of ascendant and disability minimums when annual income exceeds 8,000 euros

The consultant asks whether the minimums for ascendants and disability can be applied to a parent with 82% disability. The DGT responds that this is not possible because the ascendant's annual income exceeds 8,000 euros.

The question raised

Question posed: Application of the minimum for ascendants and disability.

The DGT's ruling

To apply the minimum for ascendants, they must cohabit with the taxpayer and not have annual income exceeding 8,000 euros. The minimum for disability of ascendants is contingent upon first meeting the requirements for the minimum for ascendants. If the parent's income exceeds the permitted amounts, neither of the two minimums may be applied.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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