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V0876-19 24 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowances for descendants or disability not applicable without cohabitation or dependency

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.

The question raised

Whether they are entitled to the application in their IRPF tax return of the minimum for a descendant and the minimum for the disability of said descendant.

The DGT's ruling

To apply the minimum for descendants, the person must cohabit with the taxpayer or there must be dependency upon them. Likewise, for the minimum for disability of descendants, it is necessary to fulfill the requirements of Articles 58 and 60 of the LIRPF. In this case, as there is neither cohabitation nor dependency, the application of either of the two minimums is not applicable.

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