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A taxpayer inquired whether she could claim a deduction for her sister, who is under judicial guardianship, or if her husband could claim it. The Directorate General of Taxes (DGT) ruled that she is ineligible because she neither performs employment activity nor receives Social Security benefits, and her husband is also ineligible as he is not entitled to the minimum for descendants.
Cuestión planteada Si puede aplicar la deducción por descendiente a cargo que se regula en el artículo 81 bis de la LIRPF, o bien, en caso de que la respuesta sea negativa, si puede aplicarla su cónyuge.
Para aplicar la deducción del artículo 81 bis de la LIRPF, es necesario realizar actividad por cuenta propia o ajena, o percibir prestaciones contributivas o asistenciales del sistema de protección del desempleo o pensiones de la Seguridad Social o mutualidades. En este caso, la consultante no cumple el requisito de actividad o prestaciones. Asimismo, el cónyuge no puede aplicarla porque no tiene derecho al mínimo por descendientes respecto a la hermana, ya que la tutela judicial no extiende ese derecho al cónyuge.
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