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A taxpayer inquired whether they could apply the minimum allowances for descendants and for the disability of their sister, for whom they act as legal guardian. The DGT ruled that they are not entitled to these allowances because the sister neither lives with them nor is dependent on them.
Cuestión planteada Si tiene derecho a la aplicación en su declaración del IRPF, del mínimo por descendiente, y del mínimo por discapacidad de éste.
Para aplicar el mínimo por descendientes, la persona debe convivir con el contribuyente o existir dependencia respecto de este. Asimismo, para el mínimo por discapacidad de descendientes, es necesario que se cumplan los requisitos de los artículos 58 y 60 de la LIRPF. En este caso, al no existir convivencia ni dependencia, no procede la aplicación de ninguno de los dos mínimos.
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