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A taxpayer inquired whether they could apply the tax allowance for descendants while holding parental responsibility and custody of a minor. The Directorate General for Taxes (DGT) ruled that this is not possible, as the legal requirements of kinship, guardianship, or foster care as provided by law were not proven.
Cuestión planteada ¿Tiene derecho la consultante a la aplicación del mínimo por descendientes?
Para aplicar el mínimo por descendientes debe existir un vínculo de parentesco en línea recta por consanguinidad o adopción, o bien una asimilación por tutela o acogimiento según la legislación civil. Al no constatarse estas figuras jurídicas en el caso planteado, no procede la aplicación de dicho mínimo.
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