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V0768-24 17 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

De facto caregivers ineligible for descendants or disability tax allowances for siblings

An individual inquired whether they could apply the tax allowances and corresponding deductions for descendants and disability in respect of a brother with a disability for whom they act as a de facto caregiver. The Directorate-General for Taxes (DGT) ruled that they are not entitled to these allowances or deductions based on that specific relationship.

The question raised

Whether the minimum allowance for descendants and the minimum allowance for disability can be applied for a sibling, as well as the deduction for a dependent descendant with a disability.

The DGT's ruling

The minimum allowance for descendants requires a kinship bond in a direct line by consanguinity, adoption, or assimilation through guardianship or foster care. Being a de facto guardian of a sibling does not allow for the application of the minimum allowance for descendants, the minimum allowance for the disability of said descendant, nor the deduction for dependent descendants with disabilities.

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