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The taxpayer asks whether they can claim disability minimums and deductions for their daughter in 2016 after obtaining a 0% disability rating. The tax authority responds that no such benefits are available due to failing to meet the required minimum disability rate.
Cuestión planteada Dado que el dictamen tiene fecha de marzo de 2017, si se puede aplicar el mínimo personal y familiar por descendiente discapacitado y la deducción por hijo discapacitado a cargo hasta el 31 de diciembre de 2016.
Para aplicar los mínimos por discapacidad y la deducción por descendientes con discapacidad, se debe acreditar un grado de discapacidad igual o superior al 33 por ciento según el Reglamento del IRPF. Dado que la resolución emitida establece un grado de discapacidad del 0%, no procede la aplicación de los beneficios fiscales solicitados. No obstante, si la hija es menor de 25 años y cumple los requisitos de convivencia y rentas, sí podría aplicar el mínimo por descendientes ordinario.
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