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V2044-21 8 July 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Guardians may claim personal allowances for descendants and disability deductions for siblings under specific conditions

A legal guardian has enquired whether they can include their orphaned sibling with a disability in their personal income tax (IRPF) return. The Directorate General of Taxes (DGT) has ruled that, although they cannot file joint tax returns, the guardian is entitled to personal allowances and deductions for descendants if the income and cohabitation requirements are met.

The question raised

Cuestión planteada Si puede incluir a su hermano en su declaración de IRPF, y aplicar el mínimo por descendientes y discapacidad, así como la deducción por descendientes con discapacidad a cargo por este.

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