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A taxpayer inquired whether they could apply the per-descendant minimum and the disability deduction for their sister following their father's death. The DGT ruled that this is not possible for 2016 as the individual was not a legal guardian until 2017; however, the deceased father was entitled to apply these deductions in his tax return for that year.
Cuestión planteada Quién tiene derecho al mínimo por descendientes y a la deducción por persona con discapacidad a cargo en 2016.
Para aplicar el mínimo por descendiente, la persona debe estar vinculada por tutela o acogimiento según la legislación civil. Al no tener el consultante el nombramiento judicial de tutor en 2016, no puede aplicar dichos mínimos ni la deducción por discapacidad. Sin embargo, el padre fallecido sí puede aplicar la totalidad de los mínimos por descendiente y discapacidad en su declaración de 2016. Respecto a la deducción por discapacidad, el fallecido podrá aplicarla de forma proporcional desde enero hasta julio de 2016.
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