Right to the personal allowance for ascendants: income requirements for the mother

The application of the personal allowance for ascendants in the Personal Income Tax (IRPF) return is subject to strict compliance with certain economic and cohabitation requirements. A recent binding ruling from the Dirección General de Tributos (DGT) has specified the income limits that a parent must respect for the taxpayer to benefit from this deduction.

What the DGT has ruled

The DGT has confirmed that a taxpayer is entitled to apply the personal allowance for an ascendant for their mother as long as the cohabitation and age requirements are met, and the income limits established in Law 35/2006 (LIRPF) are not exceeded. The specific criteria are:

• The mother must not have obtained income exceeding 8,000 euros annually, excluding those considered exempt.
• The mother must not file an IRPF return with income exceeding 1,800 euros.
• In situations where parents file joint tax returns, it is necessary to verify individualized income to ensure that the mother's share does not exceed the 1,800 euro limit.

What this means for you

If you live with your parents and wish to apply this allowance in your tax return, cohabitation or age alone is not enough. It is essential to verify your mother's tax situation and actual income. If she receives income that exceeds the aforementioned thresholds, the right to the personal allowance for ascendants will be lost. This control is especially relevant if your parents file jointly, as the administration requires proof that the mother's corresponding portion does not exceed the 1,800 euro limit.

What you should do

Before including the personal allowance for ascendants in your IRPF settlement, it is necessary to check the annual income of the person intended to be included as an ascendant. Both the total volume of income and its nature must be analyzed to identify if there is any exempt income that does not count toward the 8,000 euro limit. Given the complexity of income in joint tax returns, it is necessary to assess each particular situation to avoid possible requests for information from the Tax Agency.