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A legal guardian enquires whether they can apply the descendant minimum and the disability deduction for their sister with a disability. The DGT rules that this is possible provided that income requirements are met, the individual does not file a tax return, or they are economically dependent on the taxpayer.
Cuestión planteada Si puede aplicar el mínimo por descendientes, y la deducción por descendientes a cargo por su hermana, en su declaración de IRPF.
El tutor legal tiene derecho al mínimo por descendientes y al mínimo por discapacidad siempre que la persona con discapacidad no tenga rentas superiores a 8.000 euros y no presente declaración con rentas superiores a 1.800 euros. Para el mínimo por descendientes, si no hay convivencia, debe acreditarse la dependencia económica. Asimismo, podrá aplicar la deducción por descendientes con discapacidad si cumple los requisitos de actividad o prestaciones de la Seguridad Social.
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