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V2825-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Legal guardian of a sibling with a disability may claim descendant minimum and disability tax relief

A legal guardian has enquired whether they are entitled to the tax relief for a dependent descendant regarding their disabled sibling with whom they do not reside. The Directorate General of Taxes (DGT) has ruled that they may apply both the descendant minimum and the disability tax relief, provided that the requirements for economic dependency and other legal limits are met.

In 6 key points

How it affects those involved

This ruling clarifies that the lack of cohabitation does not prevent a legal guardian from claiming tax benefits for a disabled sibling, provided economic dependency is proven.

Lifecycle

2018-10-26PublishedPublished 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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