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V2474-21 ·29 September 2021 ·consulta-vinculante Medium impact
Tax

The deduction for a descendant with a disability may be applied if the requirements of Art. 81 bis LIRPF are met

A legal guardian inquires whether they may apply the deduction for their mother with a disability. The DGT responds that it may be applied provided that the legal requirements are met, including the entitlement to the minimum for descendants and the performance of self-employment, employment, or the receipt of pensions.

In 6 key points

Lifecycle

2021-09-29PublishedPublished 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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