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A legal guardian has enquired whether they can apply the personal allowances for descendants and for disability regarding their disabled brother in their personal income tax (IRPF) return. The Directorate General for Taxes (DGT) indicates that the brother is treated as a descendant due to the guardianship, and that both allowances may be applied provided that the requirements for income, cohabitation or economic dependency, and the specific deduction criteria are met.
Cuestión planteada Si tiene derecho a la aplicación del mínimo por descendientes, y del mínimo por discapacidad por su hermano tutelado, en su declaración de IRPF.
Las personas vinculadas por tutela se asimilan a descendientes para el mínimo del artículo 58 de la LIRPF. El mínimo por discapacidad del artículo 60 también es aplicable si se cumplen los requisitos de rentas y discapacidad. Para el mínimo por descendientes, si no hay convivencia, se requiere la dependencia económica del tutelado. Asimismo, el derecho a la deducción por descendientes con discapacidad del artículo 81 bis está supeditado al cumplimiento de los requisitos de actividad o prestaciones de la Seguridad Social.
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