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V1524-14 10 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Applying descendant and disability tax allowances to a brother under legal guardianship is subject to legal requirements, notably cohabitation

A taxpayer has enquired whether they can apply family tax allowances based on the legal guardianship of their brother with a disability. The DGT indicates that persons under legal guardianship are treated as descendants, provided all legal requirements are met.

The question raised

Cuestión planteada Determinar qué mínimos familiares tendrá derecho a aplicar la consultante en su declaración del Impuesto sobre la Renta de las Personas Físicas como consecuencia de la constitución de la tutela legal de su hermano a su favor.

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