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V3392-15 4 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 care

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 classified as specialised and the mother does not exceed income limits.

The question raised

Application of the minimum allowance for ascendants and disability.

The DGT's ruling

The minimum allowance for ascendants applies to family members with disabilities who cohabit with the taxpayer or who, depending on the taxpayer, are admitted to specialized centers. For this to proceed, the ascendant must not have annual income exceeding 8,000 euros. The determination of whether the center is specialized must be proven by means admitted in law. The application of the minimum allowance for the ascendant's disability is contingent upon the prior application of the minimum allowance for ascendants.

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