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A query was raised regarding whether a worker supporting a minor under the 'kafala' system can claim the descendant allowance in their Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that if the institution is comparable to permanent foster care or guardianship, this allowance may be applied, provided the requirements of Article 58 of the LIRPF are met.
Cuestión planteada Aplicación del mínimo por descendientes en el IRPF respecto de menores cuyo vínculo deriva de la constitución de la denominada "Kafala", a efectos de determinar el tipo de retención aplicable.
La kafala, al no producir vínculos de filiación, puede equipararse al acogimiento familiar o a la tutela si cumple los requisitos de la Ley 54/2007. Al ser el acogimiento permanente y la tutela instituciones que generan derecho al mínimo por descendientes, se podrá aplicar este mínimo en el cálculo de la retención del IRPF siempre que se cumplan los requisitos del artículo 58 de la LIRPF.
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