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A worker acting as the guardian of their disabled sibling inquired whether they could apply the personal allowances for descendants and disability to their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that they are not entitled to these allowances because the sibling neither cohabits with them nor is financially dependent on them.
Cuestión planteada Si puede aplicarse en su declaración de IRPF, el mínimo por descendiente y el mínimo por descendiente discapacitado.
Para aplicar el mínimo por descendientes, la persona debe convivir con el contribuyente o existir dependencia de este. Asimismo, para el mínimo por discapacidad de descendientes, deben cumplirse los requisitos de los artículos 58 y 60 de la LIRPF. Al no existir convivencia ni dependencia del hermano respecto al consultante, no procede la aplicación de ninguno de los dos mínimos.
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