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V1377-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Minimum allowances for descendants or disability cannot be applied for a sister, even if acting as her de facto guardian

A taxpayer inquired whether they could apply the minimum allowances for descendants and disability for their sister, with whom they live and for whom they act as a de facto guardian. The DGT ruled that they are not entitled to apply them.

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2022-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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