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V1976-17 21 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Guardianship does not permit joint taxation, but minimum allowances for descendants or disability may be applied under certain requirements

The taxpayer asks whether their family, which includes a sister incapacitated under the guardianship of their spouse, can file tax returns jointly. The DGT rules that there is no 'family unit' modality for guardians and wards, although the spouse may be entitled to certain personal allowances and disability tax credits.

The question raised

Question raised: Whether your case has the tax status of a family unit, and whether you are entitled to the application of the corresponding minimum allowances and deductions.

The DGT's ruling

La modalidad de unidad familiar no contempla la formada por el tutor y la persona tutelada, impidiendo la tributación conjunta. Sin embargo, el cónyuge puede aplicar el mínimo por descendientes y por discapacidad si la persona tutelada se asimila a descendiente por razón de tutela y cumple los requisitos de renta y convivencia. Asimismo, podrá aplicar la deducción por discapacidad si realiza actividad por cuenta propia, ajena o percibe prestaciones de la Seguridad Social o similares.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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