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V2233-24 15 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Deductions for children with disabilities and large families may apply even if the child lives elsewhere for studies

A taxpayer inquired whether they could claim disability and large family tax deductions if their daughter, who has a disability, registers her residence in a different autonomous community for studies. The Directorate General of Taxes (DGT) ruled that separation due to studies does not breach the cohabitation requirement.

The question raised

Whether the deduction for a dependent child with a disability and the deduction for a large family may be applied in the Personal Income Tax return, while the daughter is registered in a different domicile from the family member.

The DGT's ruling

The sporadic absence of a child from the habitual residence for educational reasons does not break the cohabitation requirement for the minimum for descendants. If the requirements regarding income and employment activity or receipt of benefits are met, the deduction for a descendant with a disability may be applied. Likewise, the status of a large family is maintained and may be proven with the official certificate or any other means of proof admissible in Law.

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