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V1216-24 ·28 May 2024 ·consulta-vinculante Medium impact
Tax

Descendants' minimum and disability tax relief unavailable if the disabled person is a sister

A taxpayer inquired whether they could apply the minimum for descendants, the disability minimum, and the tax deduction for descendants with disabilities for their sister, with whom they cohabit and for whom they act as a de facto guardian. The DGT ruled that this is not possible because a sister is neither a descendant nor an ascendant.

In 6 key points

How it affects those involved

Taxpayers cannot claim specific tax reliefs intended for direct lineage (ascendants or descendants) for siblings, even in cases of cohabitation or de facto guardianship.

Lifecycle

2024-05-28PublishedPublished 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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