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V1466-17 8 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Guardian of a sister with a disability may claim descendant and disability tax allowances, despite being unable to file jointly

A query was raised regarding whether a guardian could file a joint Income Tax (IRPF) return with their sister with a disability and apply the corresponding tax allowances. The Directorate General for Taxes (DGT) ruled that no joint taxation modality exists for guardians and wards; however, the guardian is entitled to apply descendant and disability allowances on an individual basis.

The question raised

Cuestión planteada Si el tutor puede hacer la declaración de IRPF conjunta con su hermana discapacitada, pudiendo deducirse el mínimo por descendiente y por descendiente discapacitado de 2.400 y 12.000 euros, respectivamente.

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