Skip to content
V0381-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

De facto guardianship does not entitle a sister to descendant or disability tax allowances

A taxpayer inquired whether they could apply the descendant and disability tax allowances, along with the corresponding deduction, for their sister following a court order establishing de facto guardianship. The Directorate General of Taxes (DGT) ruled that de facto guardianship does not grant entitlement to these tax benefits.

In 6 key points

How it affects those involved

This ruling clarifies that de facto guardianship is insufficient to qualify for specific tax reliefs intended for legal dependents or those under formal guardianship/tutelage.

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact