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V1289-18 17 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Winning a sports prize as a child with a disability does not prevent applying minimums and deductions if income is below €1,800

A taxpayer inquired whether a sports excellence prize received by her child with a disability would affect the personal allowances for descendants, disability, and the tax deduction for dependent persons with disabilities. The Directorate General for Taxes (DGT) responded that while the prize is non-exempt income, its impact depends on whether the child's income exceeds the established threshold.

The question raised

Given the possibility that the Community of Castilla y León might grant a sports excellence prize (between 2,600 and 4,000 euros) to her son with a disability (high-level athlete), she asks whether receiving it would affect the application of the allowance for descendants and disability, as well as the deduction for dependent persons with disabilities.

The DGT's ruling

The prize constitutes non-exempt income that must be included in the tax return. To maintain the personal allowances and the disability deduction, the descendant may not file a tax return with income exceeding 1,800 euros. If the taxpayer files a joint return with the son, the 1,800 euro limit applies to his income to avoid losing the benefits.

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