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V3397-16 ·18 July 2016 ·consulta-vinculante Medium impact
FISCAL

Minimum for descendants and disability deduction applicable in permanent foster care

The consultant asks whether the minimum for descendants and disability deduction can be applied to a niece with disability under permanent family foster care. The DGT confirms that yes, as individuals linked by foster care are considered descendants and meet the requirements.

In 6 key points

How it affects those involved

Foster care recipients are treated as descendants for tax purposes, allowing eligibility for the minimum for descendants and disability deduction.

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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