Dependents must meet cohabitation and income requirements for the tax minimum

The application of tax benefits related to ascendants in one's care requires strict compliance with conditions regarding cohabitation, age, and income limits. The Dirección General de Tributos (DGT) has specified the necessary criteria to access the tax minimum for ascendants, the disability minimum, and the specific deduction for ascendants with disabilities in Personal Income Tax (IRPF).

What the DGT has resolved

For an ascendant to be considered a dependent and allow for the application of the tax minimum, the following requirements must be met:

• Age or disability: The ascendant must be over 65 years old or possess a disability equal to or greater than 33%.
• Cohabitation: There must be cohabitation for at least half of the tax period. This requirement is met even if the ascendant is staying in specialized care centers.
• Income limits: The ascendant cannot have income exceeding 8,000 euros per year, nor present a tax return with income of more than 1,800 euros.

In the specific case of the deduction for an ascendant with a disability, an additional condition is added: the taxpayer must be registered with the Social Security system or receive unemployment benefits or pensions. Likewise, if the ascendant passes away during the year, the right is generated as long as cohabitation has been maintained for at least half of the period elapsed until the date of death.

What this means for you

If you have direct relatives (parents or grandparents) who depend on you, you must verify that they do not exceed the income thresholds established by the regulations to avoid errors in your tax return. Cohabitation is not affected by the fact that the relative resides in a specialized care facility, provided that the dependency link is maintained and the income limits are met.

What you should do

It is necessary to monitor the annual income of your ascendants to ensure they remain below 8,000 euros. In situations involving death during the fiscal year, the period of cohabitation from January 1st until the date of death must be calculated to confirm if the minimum of half the year is reached. Each family situation must be assessed individually to determine the correct application of these deductions.