Skip to content
Back to index
V1830-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Legal guardians may claim descendant and disability tax allowances for a ward under certain conditions

Siblings acting as legal guardians for a brother with a disability have enquired whether they can apply descendant and disability tax allowances on his behalf. The DGT has indicated that, as persons under guardianship are treated as descendants, they may be entitled to these benefits provided that income, cohabitation, or economic dependency requirements are met.

The question raised

Cuestión planteada Si tienen derecho al mínimo por descendientes y al mínimo por discapacidad, así como a la deducción por descendientes con discapacidad a cargo respecto a su hermano tutelado.

Email
Contact