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A taxpayer inquired about personal income tax (IRPF) family deductions regarding a child with a disability, a child turning 25, and their status as a large family. The Directorate General for Taxes (DGT) clarified that neither the descendant allowance nor the disability allowance can be applied if the child with a disability earns more than €8,000, and that the descendant allowance does not apply to the child who turns 25 during the tax year.
Cuestión planteada Deducciones familiares a las que tiene derecho en su declaración de IRPF del ejercicio 2018.
El mínimo por descendientes requiere que el hijo no tenga rentas anuales superiores a 8.000 euros; de lo contrario, no procede ni el mínimo por descendientes ni el por discapacidad. El mínimo por descendientes solo aplica a menores de 25 años o con discapacidad, considerando la situación a la fecha de devengo (31 de diciembre). La deducción por familia numerosa es aplicable siempre que se cumplan los requisitos de la Ley 40/2003 y el contribuyente trabaje por cuenta propia/ajena o perciba prestaciones de la Seguridad Social.
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