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V1521-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Tax deductions for descendants with disabilities and large families may apply under certain conditions

A person holding judicial guardianship of two cousins with disabilities and a large family certificate has enquired whether they can claim the relevant tax deductions. The Directorate General for Taxes (DGT) has ruled that these may be applied provided the requirements regarding activity or benefits, income limits, and cohabitation are met.

The question raised

Whether the deduction for a dependent descendant with a disability regulated in Article 81 bis.1.a) of the LIRPF, and the large family deduction regulated in letter c) of said provision, may be applied.

The DGT's ruling

For the deduction for a descendant with a disability, the person with judicial guardianship is entitled to the minimum for descendants and to the deduction under Article 81 bis.1.a) of the LIRPF, provided that the wards do not exceed 8,000 euros in annual income, do not declare more than 1,800 euros, and the requirements of cohabitation or dependency are met. The large family deduction requires being an ascendant or an orphaned sibling and is applied proportionally from the date of the title application. In both cases, it is necessary to carry out self-employed or employed activity, or to receive Social Security benefits or similar.

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