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V3373-16 ·18 July 2016 ·consulta-vinculante Medium impact
FISCAL

Minimum for descendants and disability deduction applicable if legal guardianship exists

A person exercising legal guardianship over her sister with a disability asks whether the minimum and deductions apply. The DGT responds that individuals linked by guardianship are treated as descendants for these purposes.

In 6 key points

How it affects those involved

The legal guardianship of a person with a disability entitles them to the minimum for descendants and the differential deduction, as guardianship is treated as a familial relationship.

Lifecycle

2016-07-18PublishedPublished 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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