Taxpayers may apply the minimum for ascendants and the disability deduction

Applying tax benefits for having dependent ascendants requires strict compliance with conditions regarding age, disability, cohabitation, and the economic situation of both the ascendant and the taxpayer. The Dirección General de Tributos (DGT) has clarified the limits for accessing the minimum for ascendants and the disability deduction in the Personal Income Tax (IRPF) return.

What the DGT has resolved

For an ascendant to be considered a dependent and allow for these tax advantages, they must meet one of these two requirements: being over 65 years old or possessing a disability equal to or greater than 33%. In the case of ascendants with a disability, the regulations allow for cohabitation to be considered even if the person is residing in a specialized center.

However, the ruling emphasizes that other economic and activity limits must also be met:

• Ascendant's income limits: They must not have income exceeding 8,000 euros per year and must not file an income tax return if their income exceeds 1,800 euros.
• Economic dependency: There must be real economic dependency of the taxpayer on the ascendant.
• Taxpayer's situation: To access the deduction, the taxpayer must be engaged in self-employment or employment, or be receiving Social Security or unemployment benefits.

What this means for you

If you have parents or grandparents who depend on you economically, the possibility of reducing your tax burden is not automatic. Compliance with income thresholds is the determining factor. If the ascendant exceeds 8,000 euros in annual income, they lose the status of a dependent for these tax purposes, regardless of their age or disability.

Likewise, the taxpayer's employment situation is key. Having the family dependency is not enough; it is necessary for the taxpayer to be in an active working situation or receiving benefits to be able to exercise the right to the disability deduction.

What should be done

It is necessary to verify the composition of your ascendants' annual income to ensure they do not exceed the limits established by the IRPF Law. In cases where an ascendant with a disability resides in specialized centers, this condition must be proven so that the cohabitation requirement is considered met. Given the complexity of income limits and the need to prove economic dependency, it is recommended to assess each particular situation to avoid errors in the tax return.