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A taxpayer asks whether he can apply the deduction for a dependent descendant in his joint tax return for his sister-in-law, who is being fostered by his wife. The DGT responds that this is only possible if the fostering complies with the requirements of the Civil Code and the wife is entitled to the minimum for descendants.
Question posed: Whether the taxpayer and his spouse, filing a joint Personal Income Tax return, may apply the deduction for a dependent descendant for his sister-in-law.
To apply the disability deduction under Article 81 bis, the wife must be entitled to the minimum for descendants under Article 58 regarding her foster sister. The fostering must be carried out under the terms of Articles 172 to 174 of the Civil Code. Furthermore, the fostered person must not have annual income exceeding 8,000 euros nor file a tax return with income exceeding 1,800 euros. The wife must also meet the requirements regarding activity or social security benefits provided for in Article 81 bis.
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