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V0019-21 13 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Impossibility of joint taxation with the father and restrictions on the application of minimums for descendants or disability

A taxpayer asks whether they can file a joint tax return with their father after being appointed as his guardian and whether they can apply the minimums for descendants and disability. The DGT responds that guardianship does not allow for joint taxation and that the minimum for descendants only applies in the case of guardianship, not curatorship.

The question raised

Question posed In the event that his father were declared incapacitated and the petitioner were appointed as his legal guardian, it is asked whether they can file a joint tax return with their father, as well as whether they can apply the corresponding minimum for descendants and for disability in their Personal Income Tax (IRPF) return. The same questions are asked in the event that guardianship is not established, but rather a curatorship or assistance role, shared with his sister.

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