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A taxpayer asks whether they can claim minimums for children and disability and the corresponding deduction for a brother with disability, acting as de facto guardian. The DGT responds that such tax benefits cannot be claimed for a brother.
Cuestión planteada Si puede aplicar el mínimo por descendientes y por discapacidad, así como la deducción por descendientes con discapacidad a cargo por su hermano en su declaración de IRPF-2024.
El concepto de descendiente para el mínimo por descendientes y discapacidad se limita a hijos, nietos, bisnietos y personas asimiladas por tutela o acogimiento según la legislación civil. La condición de guardadora de hecho de un hermano no permite aplicar el mínimo por descendientes ni el mínimo por discapacidad. Por consiguiente, tampoco procede la deducción por descendientes con discapacidad a cargo.
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