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V1843-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Personal allowance for descendants cannot be applied if foster care for adoption does not persist at the accrual date

A taxpayer inquired whether they could claim the personal allowance for descendants for two minors who were in their care for adoption purposes for a few months in 2019, but were ultimately returned to the Administration. The DGT ruled that this is not possible because the situation must exist on the tax accrual date.

In 5 key points

How it affects those involved

This ruling clarifies that the legal status of foster care for adoption must be active at the specific moment the tax liability arises to qualify for tax benefits related to descendants.

Lifecycle

2020-06-09PublishedPublished 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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