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V1083-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Minimums for dependents or disability not applicable without economic cohabitation or dependency

A taxpayer asks whether they can claim minimums for their adult child with disability living in a specialised centre whose costs are covered by the Valencian Government. The DGT responds that the conditions for cohabitation or economic dependency are not met.

In 6 key points

How it affects those involved

Taxpayers with adult children in specialised centres who are not economically dependent or cohabiting cannot claim the minimums for dependents or disability.

Lifecycle

2025-06-25PublishedPublished 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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