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V2045-18 11 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum for descendants and disability deduction possible with legal guardianship and economic dependence

A person who is a legal guardian of their sister with a disability asks whether they can claim the minimum for her in their personal income tax. The DGT responds that this is possible if there is a judicial guardianship order, economic dependence is met, and the sister does not exceed the established income limits.

The question raised

Whether the corresponding minimums for their sister may be applied in their Personal Income Tax (IRPF) return.

The DGT's ruling

The legal guardian of a sibling with a disability may apply the minimum per descendant and the minimum for disability, provided that a judicial guardianship ruling exists and the requirement of economic dependency (which equates to cohabitation) is met. Furthermore, the ward must not have annual income exceeding 8,000 euros (excluding exempt income) nor file a tax return with income exceeding 1,800 euros. The deduction for a descendant with a disability may also be applied if the requirements regarding activity or Social Security benefits are met.

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