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V3125-23 ·1 December 2023 ·consulta-vinculante Medium impact
Tax

Minimum allowance for descendants and disability tax relief cannot be applied to a sister

A taxpayer inquired whether she could apply the tax deduction for a descendant with a disability and the minimum allowance for descendants to her sister, for whom she acts as a de facto guardian according to a court order. The Directorate General of Taxes (DGT) ruled that these tax benefits cannot be applied as the kinship requirement is not met.

In 6 key points

How it affects those involved

This ruling clarifies that tax benefits specifically reserved for direct descendants cannot be extended to siblings, even in cases of de facto guardianship.

Lifecycle

2023-12-01PublishedPublished 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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