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The taxpayer inquired whether the other parent could transfer their right to the tax deduction for a disabled descendant to allow them to claim the full amount. The Directorate General for Taxes (DGT) ruled that such a transfer is only possible if both parents are entitled to the deduction, which is not the case if the other parent has no right to claim it.
Cuestión planteada Si puede el otro progenitor, ceder al consultante su derecho a aplicar la deducción por descendiente con discapacidad a cargo, de manera que el consultante se pueda aplicar dicha deducción en su totalidad (1.200 euros).
La cesión del derecho a la deducción por descendientes con discapacidad solo procede cuando dos o más contribuyentes tienen derecho a aplicarla respecto del mismo descendiente. Si uno de los progenitores no tiene derecho a la deducción, no puede ceder un derecho que no posee. En tal caso, el progenitor que sí cumple los requisitos podrá aplicarse la deducción en su totalidad, siempre que cumpla con los demás requisitos legales y límites del artículo 81 bis de la LIRPF.
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