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A taxpayer asks whether the minimum for ascendants and disability can be applied to their mother, who has 83% disability and lives in a residential centre. The DGT states that it can be applied if the centre is specialised and the mother does not exceed income limits.
Question posed: Application of the minimum deduction for ascendants and disability.
The minimum deduction for ascendants applies if the relative has a disability, does not have annual income exceeding 8,000 euros, and cohabits with the taxpayer, with cohabitation being considered to exist if the disabled ascendant is admitted to specialized centers. The application of this minimum also allows for the application of the minimum deduction for the ascendant's disability. The Administration must assess whether the center where the relative resides qualifies as a specialized center.
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