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A person enquires who is entitled to apply minimum benefits for descendants and disability of their incapacitated brother. The DGT responds that entitlement belongs to the nearest degree relative, provided the income and cohabitation requirements are met.
Question posed - Application of the minimum allowance for descendants.
The right to the minimum allowance for descendants and disability corresponds to the closest relative, in this case the mother, provided that the sibling does not exceed 8,000 euros in annual income and does not file a tax return with income exceeding 1,800 euros. If the mother does not meet the income requirements, the right shall pass to the next degree of kinship, which could be the applicant. Likewise, taxpayers who are self-employed or receive pensions may apply deductions to the differential tax liability for descendants with disabilities.
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