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V4810-16 10 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant tax allowances may apply if annual income is below €1,800

A taxpayer inquired whether they could claim tax allowances for ascendants and for their parents' disabilities in their tax return. The Directorate General of Taxes (DGT) clarified that the €1,800 income limit applies individually to each ascendant, even if they file a joint tax return.

The question raised

It is asked whether the application of the family minimum is correct.

The DGT's ruling

The application of the minimum for ascendants or disability is not applicable when they file a tax return with income exceeding 1,800 euros. This income limit is determined individually for each ascendant or descendant, regardless of whether they file jointly or individually.

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