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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 en los términos de la legislación civil. Se asimila a la convivencia la dependencia respecto del contribuyente. En supuestos de acogimiento permanente, el aumento por descendiente menor de tres años se aplica en el período en que se produzca la resolución administrativa y en los dos siguientes.
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