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V3455-20 27 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Right to disability deduction for ascendants requires meeting the ascendant minimum and being registered with Social Security or receiving benefits

A taxpayer inquired whether they could claim a deduction for a father with a disability living in a specialised centre. The DGT ruled that to access the deduction, one must first be entitled to the ascendant minimum and meet the requirement of being engaged in employment or receiving Social Security benefits.

The question raised

Whether they are entitled to apply, in their 2020 Personal Income Tax return, the deduction for a disabled ascendant in their care regarding their father.

The DGT's ruling

To apply the deduction for a disabled ascendant, the taxpayer must be entitled to the minimum for ascendants under Article 59 of the Personal Income Tax Law (LIRPF). Furthermore, they must be engaged in self-employment or employment (registered with Social Security or a mutual fund) or receive contributory or non-contributory benefits from the unemployment protection system or pensions from Social Security, Passive Classes, or mutual funds. The right to the deduction is subject to compliance with legal requirements and the limit established in Article 81 bis of the LIRPF.

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