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The taxpayer asks whether the minimum allowance for descendants may be applied for the 2015 tax year following the resolution for the temporary foster care of her niece. The DGT responds that temporary foster care entitles the taxpayer to said minimum allowance provided that the legal requirements are met.
Question posed: Application of the minimum allowance for descendants in the 2015 tax year.
Article 58 of the LIRPF treats descendants as equivalent to persons linked by reason of guardianship and foster care under civil legislation. Therefore, the establishment of temporary foster care within the extended family entitles the taxpayer to the application of the minimum allowance for descendants, provided that the requirements established in the regulation are met.
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