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V1843-20 9 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Personal allowance for descendants cannot be applied if foster care for adoption does not persist at the accrual date

A taxpayer inquired whether they could claim the personal allowance for descendants for two minors who were in their care for adoption purposes for a few months in 2019, but were ultimately returned to the Administration. The DGT ruled that this is not possible because the situation must exist on the tax accrual date.

The question raised

Cuestión planteada Si puede aplicar el mínimo por descendientes por dichos menores.

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