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V0964-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Disability deduction applicable if entitled to the minimum for descendants

A legal guardian has enquired whether they can claim the disability deduction for their brother. The DGT has ruled that this is possible provided 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

Whether the deduction for a dependent descendant with a disability may be applied in their Personal Income Tax (IRPF) return.

The DGT's ruling

The guardian shall be entitled to the deduction for a descendant with a disability if they are entitled to the minimum for descendants under Article 58 of the Personal Income Tax Law (LIRPF). To this end, they must meet the requirements of Article 81 bis, such as performing self-employed or employed activity, or receiving Social Security or Civil Service pensions. The application depends on the fulfillment of the other legal requirements and the established limits.

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