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A taxpayer inquired whether they could apply the minimum allowance for a disabled child by prorating it with their spouse, given that the child no longer lives with them. The Directorate General of Taxes (DGT) ruled that this is possible provided the child's economic dependency on the parents is substantiated.
Question posed: Whether they can apply the minimum allowance for descendants for their child in the 2021 Personal Income Tax (IRPF) return, prorating it with their spouse.
The taxpayer is entitled to the minimum allowance for descendants and for disability if the child has income not exceeding 8,000 euros and does not file a tax return with income exceeding 1,800 euros. In the absence of cohabitation, the requirement of economic dependency must be met, which is a matter of fact to be proven before the Administration. If both parents meet the requirements, the minimum allowance and the deduction for a descendant with a disability shall be prorated at 50% each.
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