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A taxpayer asks whether their daughter with disability must file her IRPF return after receiving contributions from parents to a protected estate. The DGT responds that since contributions are exempt up to the IPREM limit, the daughter is not required to file if she has no other income.
Cuestión planteada - Si su hija tiene que presentar declaración de IRPF en 2026.
Las aportaciones al patrimonio protegido de personas con discapacidad se consideran rendimientos del trabajo hasta 10.000 euros por aportante y 24.250 euros en conjunto, estando exentos hasta tres veces el IPREM. Si las aportaciones no superan dicho límite de exención y la hija no tiene otras rentas, no está obligada a presentar declaración. Asimismo, los padres pueden aplicar el mínimo por descendientes si la hija no supera los 8.000 euros de rentas anuales (excluidas exentas) y no presenta declaración con rentas superiores a 1.800 euros.
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