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An inquiry was made regarding whether the minimum allowances for descendants and disability could be applied to an uncle, for whom the requester is the legal guardian, despite the fact that they do not live together because he is admitted to a specialised centre. The DGT ruled that this is possible provided the requirements for legal guardianship and economic dependency are met.
Question raised - Whether the minimum for a descendant and the disability minimum for her uncle may be applied, even if he is registered in a municipality different from hers.
Persons linked by guardianship or foster care are assimilated to descendants for the purpose of the descendant minimum. Coexistence is assimilated to economic dependency regarding the taxpayer. To apply the minimums, the ward must not have income exceeding 8,000 euros (excluding exempt income) and must not file a tax return with income exceeding 1,800 euros. Economic dependency is a matter of fact that must be proven before the Administration.
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