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V0381-24 12 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

De facto guardianship does not entitle a sister to descendant or disability tax allowances

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.

The 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 DGT's ruling

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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