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The taxpayer is inquiring whether they can apply for the advance payment of the tax relief for descendants with disabilities following the legal foster care of their sister. The Directorate General for Taxes (DGT) responds that this is only possible if the foster care has been formalised in accordance with the Civil Code and if the requirements regarding cohabitation, income levels, and employment or pension status are met.
Cuestión planteada Si una vez formalizado el acogimiento familiar de su hermana con un grado de discapacidad del 42% por parte de un contribuyente, resulta de aplicación el pago anticipado de la deducción por descendiente con discapacidad a cargo.
Para aplicar el mínimo por descendientes y la deducción por discapacidad, el vínculo debe ser por tutela o acogimiento (artículos 172 a 174 del Código Civil). Se requiere que la persona acogida conviva con el contribuyente (o exista dependencia), no tenga rentas superiores a 8.000 euros y no declare rentas superiores a 1.800 euros. Además, para la deducción del artículo 81 bis, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social o similares.
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