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V1128-15 13 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción en la cuota

Deduction for disability does not apply if the person in charge is a sister

A pensioner asks whether they can claim the disability deduction since their 60-year-old sister with 75% disability is under their care. The DGT states that the deduction does not apply because the person is neither a descendant nor an ascendant, and does not form part of a large family.

The question raised

Application of the deduction for large families or for dependent persons with disabilities.

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