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A taxpayer asks whether minimums for dependents and disability can be applied to two minors in permanent foster care who lived with them for 212 days in the tax year. The DGT examines the applicable legislation on the assimilation of fostered persons and cohabitation.
Cuestión planteada Si tene derecho a la aplicación del 50% del mínimo por descendientes y del mínimo por discapacidad en su declaración de IRPF-2025.
El mínimo por descendientes se aplica a personas vinculadas por tutela y acogimiento, siempre que convivan con el contribuyente y no superen ciertos ingresos. La normativa tributaria se adecua a las disposiciones del Código Civil sobre las modalidades de acogimiento familiar. La convivencia se asimila a la dependencia respecto del contribuyente, salvo excepciones legales.
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