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V1365-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Descendants' and disability tax allowances cannot be applied to a sibling

A taxpayer inquired whether she could claim the personal allowance for descendants and the disability allowance for her brother, with whom she lives and for whom she acts as a caregiver, on her Personal Income Tax (IRPF) return. The Directorate General of Taxes (DGT) ruled that this is not possible because a sibling does not qualify as a descendant under current regulations.

In 6 key points

How it affects those involved

Taxpayers cannot claim specific allowances reserved for direct descendants (children/grandchildren) for siblings, even if they live together and provide care.

Lifecycle

2022-06-14PublishedPublished 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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