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V2598-19 ·24 September 2019 ·consulta-vinculante Medium impact
Tax

Parents or legal guardians may claim tax allowances and deductions for disabled descendants under specific requirements

A query was raised regarding who is entitled to tax allowances and deductions for a child with a disability who is also under legal guardianship. The Directorate General of Taxes (DGT) ruled that both the parent and the legal guardian may be entitled, depending on their relationship to the child and the level of economic dependency.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for tax benefits related to dependents with disabilities, emphasizing that legal guardianship does not automatically supersede parental rights, but rather depends on the specific circumstances of kinship and financial support.

Lifecycle

2019-09-24PublishedPublished 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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