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A person who is the legal guardian of their mother with a disability asks whether they can apply the tax benefits on her behalf. The DGT responds that they may apply them provided that the requirements regarding income, cohabitation (or economic dependency) and employment activity are met.
Question posed: Whether they are entitled to the application of the corresponding personal allowance for their mother, as well as the application of the deduction under Article 81 bis of the LIRPF as applicable, or whether the application of said tax benefits belongs to their father, as the spouse of the ward.
The legal guardian is entitled to the personal allowance for descendants and the deduction for a descendant with a disability if the ward does not exceed 8,000 euros in annual income and does not file a tax return with income exceeding 1,800 euros. Regarding the personal allowance, cohabitation is equated to economic dependency, which must be proven. For the deduction under Article 81 bis, the taxpayer must be engaged in self-employment or employment or receive certain Social Security benefits.
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