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V1103-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Tax deduction for descendants with disabilities may apply if legal guardianship is held and requirements are met

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.

The question raised

Whether the deduction for a dependent descendant with a disability can be applied to a sibling.

The DGT's ruling

Anyone appointed as the legal guardian of a sibling with a disability by judicial sentence is entitled to the deduction for a descendant with a disability, provided they are entitled to the minimum for descendants under Article 58 of the Personal Income Tax Law (LIRPF). To this end, the ward must not have annual income exceeding 8,000 euros nor file a tax return with income exceeding 1,800 euros. Furthermore, the taxpayer must engage in self-employment or employment activities, or receive benefits from Social Security, Clases Pasivas, or mutual funds. In the event of non-cohabitation, the requirement of economic dependency must be met, which is a matter of fact.

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