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V1377-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowances for descendants or disability cannot be applied for a sister, even if acting as her de facto guardian

A taxpayer inquired whether they could apply the minimum allowances for descendants and disability for their sister, with whom they live and for whom they act as a de facto guardian. The DGT ruled that they are not entitled to apply them.

The question raised

Whether the minimum allowance for descendants and the minimum allowance for disability can be applied for one's sister.

The DGT's ruling

The minimum allowance for descendants requires a direct lineage relationship by consanguinity, adoption, or assimilation through guardianship or foster care. Being the de facto guardian of a sister does not allow for the application of the minimum allowance for descendants nor the minimum allowance for disability for said person. Consequently, the deduction for dependent descendants with disabilities is also not applicable.

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