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V0803-21 6 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Disability deduction applicable if entitled to minimum for descendants and meeting activity or benefit requirements

A legal guardian inquired whether they could claim the disability deduction for a sister with a disability who does not live with them. The DGT ruled that the deduction may be applied if the taxpayer is entitled to the minimum for descendants and meets the activity or benefit requirements set out in Article 81 bis.

The question raised

Question posed: Whether the deduction for dependent descendants with disabilities may be applied to their 2020 Personal Income Tax (IRPF) return and subsequent tax years.

The DGT's ruling

To apply the deduction for descendants with disabilities, the taxpayer must be entitled to the minimum for descendants under Article 58 of the Personal Income Tax Law (LIRPF). Given the lack of cohabitation, this requires that the descendant be economically dependent on the taxpayer. Furthermore, the taxpayer must be engaged in self-employment or employment, or receive benefits from Social Security, Passive Classes, or mutual insurance funds.

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