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A mother inquired whether she could file her Income Tax return jointly with her 25-year-old disabled son and if she could claim the deduction for descendants with disabilities. The Directorate General of Taxes (DGT) ruled that joint taxation is only possible if the son has been judicially incapacitated and remains under extended or reinstated parental authority.
Question posed - Whether a joint tax return can be filed with their child.
Joint taxation with an adult child is only permissible if said child is judicially incapacitated, subject to extended or reinstated parental authority, and forms part of the family unit. In the absence of such incapacitation, the child does not form part of the family unit, and their income is not included in the parents' joint tax return. Regarding the deduction for a descendant with a disability, the entitlement to said deduction is linked to the entitlement to the minimum for descendants, provided that the requirements concerning activity or benefits and the legal limits are met.
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