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V2309-18 7 August 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

The minimum allowance for descendants or for disability is not applicable if there is no cohabitation or dependency on the taxpayer

A legal guardian inquires whether they may apply the minimum allowances for their disabled sister, for whom they are the guardian but with whom they neither cohabit nor have economic dependency. The DGT responds that they are not entitled to these allowances because the requirements of cohabitation or dependency are not met.

The question raised

Question posed: Whether they are entitled to the application of the minimum allowance for a disabled descendant under their care.

The DGT's ruling

To apply the minimum allowance for descendants, the person must cohabit with the taxpayer or there must be dependency on them. Likewise, for the disability minimum for descendants, it is required that they generate the right to the minimum under Articles 58 and 59. As there is neither cohabitation nor dependency, the application of either minimum is not applicable.

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