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A taxpayer inquired whether she could claim the personal allowance for descendants and the disability allowance for her brother, with whom she lives and for whom she acts as a caregiver, on her Personal Income Tax (IRPF) return. The Directorate General of Taxes (DGT) ruled that this is not possible because a sibling does not qualify as a descendant under current regulations.
Cuestión planteada Si puede aplicar en su declaración de IRPF, el mínimo por descendientes, y el mínimo por discapacidad por su hermano.
El concepto de descendiente para el mínimo por descendientes y el de discapacidad asociado se limita a hijos, nietos, bisnietos y personas asimiladas por tutela o acogimiento. El hecho de tener un poder notarial y ser cuidadora no profesional del hermano no convierte a este en descendiente. Por tanto, no procede aplicar el mínimo por descendientes, el mínimo por discapacidad ni la deducción por descendientes con discapacidad.
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