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A taxpayer inquired whether they could apply the descendant and disability tax allowances, along with the corresponding deduction, for their sister following a court order establishing de facto guardianship. The Directorate General of Taxes (DGT) ruled that de facto guardianship does not grant entitlement to these tax benefits.
Question raised: Whether the minimum for descendants, minimum for disability, and deduction for a dependent descendant with a disability may be applied in the 2023 Personal Income Tax (IRPF) return.
The status of de facto guardian of a person with a disability does not allow for the application of the minimum for descendants, the minimum for disability, or the deduction for descendants with a disability. The concept of descendant for these minimums is limited to children, grandchildren, great-grandchildren, or persons assimilated through guardianship or foster care according to civil legislation. De facto guardianship does not constitute one of the figures of assimilation provided for in tax regulations.
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