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A taxpayer inquired whether they could apply tax minimums and deductions for a disabled child living in an institution. The DGT ruled that, despite not living together, these can be applied if the child's economic dependency on the parents is demonstrated.
Cuestión planteada Si puede aplicar el mínimo por descendientes y por discapacidad por su hijo, así como la deducción por descendientes con discapacidad a cargo en su declaración de IRPF-2021.
Los padres, como parientes de grado más cercano, tienen derecho al mínimo por descendientes y por discapacidad si el hijo no supera los límites de rentas y no presenta declaración con rentas superiores a 1.800 euros. La falta de convivencia se suple si existe dependencia económica, lo cual es una cuestión de hecho que debe probarse. Si ambos progenitores cumplen los requisitos, el mínimo y la deducción se prorratean por partes iguales.
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