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V0768-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

De facto caregivers ineligible for descendants or disability tax allowances for siblings

An individual inquired whether they could apply the tax allowances and corresponding deductions for descendants and disability in respect of a brother with a disability for whom they act as a de facto caregiver. The Directorate-General for Taxes (DGT) ruled that they are not entitled to these allowances or deductions based on that specific relationship.

In 6 key points

How it affects those involved

This ruling clarifies that de facto caregiving arrangements do not automatically grant the same tax benefits as formal legal guardianship or kinship ties required for specific allowances.

Lifecycle

2024-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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