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A taxpayer has enquired whether they can include their disabled child in their Personal Income Tax (IRPF) return and apply the relevant deduction. The Directorate General for Taxes (DGT) clarifies that the eligibility for joint taxation depends on whether the child has been judicially incapacitated, alongside the specific conditions for the deduction and personal allowances.
Question raised - Whether they can include their child in their Personal Income Tax return as a descendant with a disability, and whether they must report as income the 2,600 euros obtained by their child, and include 182 euros in withholdings on account of Personal Income Tax.
Joint taxation is only possible if the child is judicially incapacitated and subject to extended or reinstated parental authority. The taxpayer shall be entitled to the minimum for descendants and the disability deduction provided that the child's income does not exceed 8,000 euros and does not file a tax return with income exceeding 1,800 euros. For the deduction, the taxpayer must be engaged in self-employment or employment, or receive Social Security benefits or similar.
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