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V1515-20 21 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Right to personal allowance for descendants and disability tax relief subject to cohabitation, dependency, and employment requirements

A mother enquires whether she is entitled to tax relief for her disabled son, who has a different legal guardian. The DGT rules that both the mother and the guardian may be entitled to the personal allowance and the tax relief, provided that the requirements regarding income, cohabitation, or economic dependency are met.

The question raised

Cuestión planteada Si tiene derecho a la deducción por descendiente con discapacidad a cargo.

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