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A tax resident in Spain has enquired whether they can claim the personal allowance for descendants in their Personal Income Tax (IRPF) for their two minor siblings, having obtained parental authority in Senegal and residency in Spain through family reunification. The Directorate General for Taxes (DGT) has ruled that, as they are considered under guardianship by the Immigration Office, they are entitled to this allowance provided all legal requirements are met.
Cuestión planteada Si puede aplicar el mínimo por descendientes en su declaración de IRPF, por sus dos hermanos menores de edad, a efectos de determinar el tipo de retención aplicable.
A efectos fiscales, si la Oficina de Extranjería considera que los menores son tutelados del contribuyente, este tiene derecho a la aplicación del mínimo por descendientes. Para ello, los tutelados no deben tener rentas anuales superiores a 8.000 euros (excluidas las exentas) ni presentar declaración de IRPF con rentas superiores a 1.800 euros. Asimismo, debe cumplirse el requisito de convivencia, asimilándose a esta la dependencia del tutelado respecto al contribuyente.
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