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V1293-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parents may claim disability allowances for descendants if income limits are not exceeded

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.

The question raised

Whether their parents can apply the minimum for descendants and for disability for their son, as well as the deduction for a dependent descendant with a disability, in their IRPF-2023 tax return, taking into account that the son will file an IRPF-2023 tax return as he is required to do by being registered in the RETA in 2023.

The DGT's ruling

If the descendant with a disability does not have annual income exceeding 8,000 euros and does not file a tax return with income exceeding 1,800 euros, the parents may apply the minimum for descendants and the minimum for disability. In an individual tax return, the minimum is prorated at 50% between the spouses. For the deduction for a descendant with a disability under art. 81 bis, it is necessary that the parents carry out self-employed or employed activity or receive Social Security benefits.

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