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V2654-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Tax relief for descendants with disabilities applied proportionally to the number of months requirements are met

A taxpayer inquired whether being registered with Social Security in October 2023 is sufficient to claim the tax relief for a descendant with a disability. The Directorate General for Taxes (DGT) ruled that the relief must be calculated proportionally based on the number of months during which all requirements are met simultaneously.

In 6 key points

How it affects those involved

Taxpayers claiming relief for descendants with disabilities must ensure they meet all eligibility criteria for the full duration of the period for which they seek the deduction, as it will be applied on a pro-rata basis.

Lifecycle

2023-09-29PublishedPublished 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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