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V1601-26 16 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · mínimo por descendientes

The status of de facto guardian does not allow for the application of the minimum for descendants or for disability to a sister

A taxpayer inquired whether they could include their sister with a disability in their Personal Income Tax (IRPF) return by applying the allowances for descendants and disability. The Directorate General of Taxes (DGT) ruled that being a de facto guardian does not entitle the taxpayer to apply these specific allowances.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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