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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.
Cuestión planteada Aplicación del mínimo por ascendiente y discapacidad.
Para aplicar el mínimo por ascendientes de 1.150 euros, este debe convivir con el contribuyente y no tener rentas anuales superiores a 8.000 euros. El mínimo por discapacidad del ascendiente está supeditado a que se cumplan primero los requisitos para el mínimo por ascendientes. Al superar el padre los 8.000 euros de rentas, no se puede aplicar ninguno de los dos mínimos.
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