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V2159-22 14 October 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Deduction for disabled descendant prorated by months met

A taxpayer asks about the amount of the deduction for their daughter with disability in the personal income tax after the mother's death. The DGT clarifies how the minimums and the deduction are prorated based on the situation as of the due date and the month when disability is certified.

The question raised

Amount of the deduction for a dependent descendant with a disability corresponding to the taxpayer in their 2020 Personal Income Tax return.

The DGT's ruling

The minimum for descendants is prorated among the parents if both are entitled to it on the accrual date. The minimum for disability is applied in full to the surviving parent if the disability is certified before December 31. The deduction for a descendant with a disability shall be calculated proportionally to the number of months in which the requirements are simultaneously met, counting from the month in which the disability is certified.

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