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V1128-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Deduction for disability does not apply if the person in charge is a sister

A pensioner asks whether they can claim the disability deduction since their 60-year-old sister with 75% disability is under their care. The DGT states that the deduction does not apply because the person is neither a descendant nor an ascendant, and does not form part of a large family.

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2015-04-13PublishedPublished 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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