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A divorced taxpayer inquired whether they could apply the minimum allowance for descendants and the disability deduction for their 22-year-old daughter with a disability, with whom they do not have legal custody but with whom they do cohabit. The DGT ruled that, since legal custody ceased upon reaching adulthood, both benefits may be applied provided that cohabitation exists.
Cuestión planteada Si puede aplicar el mínimo por descendientes, y la deducción por descendiente con discapacidad a cargo, respecto a dicha hija.
Si el descendiente convive con el contribuyente, este tiene derecho al mínimo por descendientes y al mínimo por discapacidad. Al extinguirse la guarda y custodia por alcanzar la mayoría de edad, el progenitor que conviva con el hijo puede aplicar estos mínimos y no el tratamiento de anualidades por alimentos. Asimismo, quien tenga derecho al mínimo por descendientes con discapacidad podrá aplicar la deducción en la cuota diferencial prevista en el artículo 81 bis de la LIRPF. La convivencia debe ser acreditada por el contribuyente mediante medios de prueba admitidos.
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