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A person acting as legal guardian for their sister with a disability has enquired whether they are entitled to the tax deduction for descendants with disabilities. The Directorate General for Taxes (DGT) has responded that, as persons under guardianship are treated as equivalent to descendants, the individual may be entitled to the deduction provided they meet the requirements regarding activity or benefits and income levels.
Cuestión planteada Si tiene derecho a la deducción por descendientes con discapacidad del artículo 81.bis de la LIRPF.
El tutor de un hermano con discapacidad tiene derecho a la aplicación del mínimo por descendientes y a la deducción del artículo 81 bis de la LIRPF. Para ello, el hermano no debe tener rentas anuales superiores a 8.000 euros ni presentar declaración con rentas superiores a 1.800 euros. Además, el contribuyente debe realizar una actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social o similares. El derecho a la deducción se aplica siempre que se cumplan los requisitos exigidos en el precepto legal.
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