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A taxpayer asks whether they can claim minimums for descendants and disability and pay jointly with their former spouse's granddaughter with whom they cohabit. The DGT responds that this is not possible due to the absence of a legal kinship or legal assimilation link.
Cuestión planteada Si puede aplicar en su declaración de IRPF, el mínimo por descendientes, y por discapacidad, en relación a dicha persona con la que convive, y si puede presentar declaración conjunta con ella.
No procede aplicar el mínimo por descendientes, el mínimo por discapacidad ni la deducción por descendiente con discapacidad cuando la persona conviviente es la nieta de un excónyuge. Para ello, debe existir parentesco en línea recta por consanguinidad, adopción o asimilación por tutela o acogimiento. Asimismo, no es posible la tributación conjunta ya que dicha relación no constituye una unidad familiar según la LIRPF.
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