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A taxpayer inquired whether the tax allowance for descendants could be applied to a disabled daughter who does not live with her. The Directorate General of Taxes (DGT) ruled that economic dependency is treated as equivalent to cohabitation, provided that income requirements are met and no alimony or maintenance payments are being applied.
Question raised: Whether, despite not cohabiting with her daughter, it can be considered that the latter depends on the taxpayer for the purpose of applying the minimum allowance for descendants to the taxpayer.
La dependencia económica se asimila a la convivencia para el mínimo por descendientes, salvo que se apliquen los artículos 64 o 75 de la LIRPF. Para aplicar este mínimo, el descendiente no debe tener rentas anuales superiores a 8.000 euros. La concurrencia de la dependencia económica es una cuestión de hecho que debe probarse ante la Administración Tributaria.
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