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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.
Cuestión planteada Si puede aplicar la deducción por descendiente con discapacidad a cargo regulada en el artículo 81 bis.1.a) de la LIRPF, y la deducción por familia numerosa regulada en la letra c) de dicho precepto.
Para la deducción por descendiente con discapacidad, la persona con tutela judicial tiene derecho al mínimo por descendientes y a la deducción del artículo 81 bis.1.a) LIRPF, siempre que los tutelados no superen 8.000 euros de rentas anuales, no declaren más de 1.800 euros y se cumpla la convivencia o dependencia. La deducción por familia numerosa requiere ser ascendiente o hermano huérfano y se aplica proporcionalmente desde la fecha de solicitud del título. En ambos casos, es necesario realizar actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social o similares.
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