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A query was raised regarding whether parents can claim both the descendant and disability allowances for a 26-year-old child with a disability who earns income from agricultural activities. The Directorate-General for Taxes (DGT) ruled that they are entitled to these allowances, provided the child's income does not exceed €8,000 and they do not file a tax return with income exceeding €1,800.
Cuestión planteada Si sus padres pueden aplicar el mínimo por descendientes y por discapacidad por su hijo, así como la deducción por descendiente con discapacidad a cargo, en su declaración de IRPF-2023, teniendo en cuenta que el hijo presentará declaración de IRPF-2023 estando obligado a ello al estar de alta en el RETA en 2023.
Si el descendiente con discapacidad no tiene rentas anuales superiores a 8.000 euros y no presenta declaración con rentas superiores a 1.800 euros, los progenitores pueden aplicar el mínimo por descendientes y el mínimo por discapacidad. En declaración individual, el mínimo se prorratea al 50% entre los cónyuges. Para la deducción por descendiente con discapacidad del art. 81 bis, es necesario que los progenitores realicen actividad por cuenta propia o ajena o perciban prestaciones de la Seguridad Social.
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