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V0869-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

Taxpayers may claim the deduction for descendants with disabilities if legal requirements are met

A taxpayer has enquired whether they can include their disabled child in their Personal Income Tax (IRPF) return and apply the relevant deduction. The Directorate General for Taxes (DGT) clarifies that the eligibility for joint taxation depends on whether the child has been judicially incapacitated, alongside the specific conditions for the deduction and personal allowances.

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2021-04-13PublishedPublished 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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