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A father inquired whether his minor children with disabilities are required to file income tax returns when receiving orphan pensions and disability benefits directly. The Directorate General for Taxes (DGT) ruled that they have no obligation to file if the income does not exceed legal limits and that the father retains his tax benefits.
Cuestión planteada 1) Si existe obligación por parte de los hijos de presentar declaración de IRPF, en el caso de que las rentas de orfandad y discapacidad, que ascienden a un importe total de 3800 euros anuales por cada hijo, y que hasta ahora percibía el padre en su cuenta bancaria, pasen a ser percibidas de forma individual por cada uno de sus dos hijos, en cuentas bancarias de titularidad exclusiva a nombre de cada uno de ellos.
Las pensiones de orfandad son rendimientos del trabajo pero están exentas de tributación. Las ayudas por discapacidad pueden ser rendimientos del trabajo o ganancias patrimoniales, pero si no están exentas, sus importes no superan los límites de obligación de declarar (22.000€ para trabajo o 1.000€ para ganancias). El padre mantiene el derecho al mínimo por descendientes, mínimo por discapacidad y deducciones por familia numerosa o discapacidad, ya que estos dependen del cumplimiento de requisitos legales y no de la cuenta bancaria donde se ingresen las rentas de los hijos.
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