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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 is possible if the facility is classified as specialised and the mother does not exceed income limits.
Question raised: Application of the minimum allowance for ascendants and disability.
The minimum allowance for ascendants applies if the relative has a disability, does not have annual income exceeding 8,000 euros, and cohabits with the taxpayer, whereby ascendants with disabilities residing in specialized centers are considered to be cohabiting. The application of this minimum also allows for the application of the minimum allowance for the ascendant's disability. The Administration must assess whether the center where the ascendant resides qualifies as specialized.
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