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A taxpayer inquired whether her deceased father could claim the minimum for descendants on behalf of her mother, given that he was her legal guardian. The Directorate General of Taxes (DGT) ruled that this is possible, provided all legal requirements were met at the time of death.
Cuestión planteada De cara a la elaboracion de la declaración del Impuesto sobre la Renta de las Personas Físicas de mi padre fallecido ¿puede aplicar mi padre el mínimo por descendientes por mi madre al ser su tutor legal?
El artículo 58 de la Ley del IRPF asimila a los descendientes a las personas vinculadas por razón de tutela. Para determinar las circunstancias personales y familiares, se debe atender a la situación existente en la fecha de devengo del impuesto. En caso de fallecimiento, el período impositivo termina y el impuesto se devenga en la fecha del deceso. Si a esa fecha se cumplen los requisitos de tutela y demás condiciones, procede la aplicación de los mínimos.
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