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An inquiry was made regarding whether a tax deduction for a descendant with a disability can be applied to a sibling for whom the taxpayer is the legal guardian. The Directorate General of Taxes (DGT) ruled that this is possible provided the taxpayer is entitled to the minimum for descendants and meets the necessary requirements regarding professional activity or benefits.
Cuestión planteada Si puede aplicarse la deducción por descendiente con discapacidad a cargo por su hermano.
Quien sea nombrado tutor legal de un hermano con discapacidad mediante sentencia judicial tiene derecho a la deducción por descendiente con discapacidad, siempre que tenga derecho al mínimo por descendientes del artículo 58 LIRPF. Para ello, el tutelado no debe tener rentas anuales superiores a 8.000 euros ni presentar declaración con rentas superiores a 1.800 euros. Además, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social, Clases Pasivas o mutualidades. En caso de no convivencia, se debe cumplir el requisito de dependencia económica, que es una cuestión de hecho.
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