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V1365-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Descendants' and disability tax allowances cannot be applied to a sibling

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.

The question raised

Whether the descendant minimum and the disability minimum may be applied in the taxpayer's Personal Income Tax (IRPF) return for their sibling.

The DGT's ruling

The concept of descendant for the descendant minimum and the associated disability minimum is limited to children, grandchildren, great-grandchildren, and persons assimilated through guardianship or foster care. The fact of holding a power of attorney and being a non-professional caregiver for a sibling does not make said sibling a descendant. Therefore, it is not appropriate to apply the descendant minimum, the disability minimum, or the deduction for descendants with disabilities.

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