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A taxpayer asks whether they can claim the disability deduction for their wife's sister (their sister-in-law) in their joint return. The DGT states that the right belongs to the wife as she is her sister, but she cannot claim it as she does not work or receive benefits.
Cuestión planteada Si podría su mujer cederle la deducción por persona con discapacidad a cargo, y así poder aplicar ésta en la declaración de IRPF presentada de forma conjunta.
El derecho al mínimo por descendientes o ascendientes corresponde a quien tiene el vínculo de parentesco (en este caso, la esposa con su hermana), no al cónyuge por afinidad. Para aplicar la deducción del artículo 81.bis, el beneficiario debe realizar actividad por cuenta propia o ajena, estar dado de alta en la Seguridad Social o percibir prestaciones contributivas o asistenciales. Como la esposa no cumple estos requisitos, no puede aplicar la deducción, independientemente de si tributan de forma individual o conjunta.
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