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V2475-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Minimum allowances for descendants or disability cannot be applied for a sibling, even if they are the caregiver

A taxpayer inquired whether they could apply the minimum allowances for descendants and disability, as well as the deduction for descendants with disabilities, for a sibling with a disability for whom they act as a de facto caregiver. The Directorate General for Taxes (DGT) ruled that the taxpayer is not entitled to these deductions or allowances.

In 6 key points

How it affects those involved

This ruling clarifies that tax benefits reserved for direct descendants or specific disability allowances do not extend to siblings, regardless of the caregiving relationship.

Lifecycle

2024-12-09PublishedPublished 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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