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V2382-16 31 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Spouse may claim minimum for descendants if they are under the taxpayer's guardianship

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.

The question raised

Regarding the preparation of the Personal Income Tax return for my deceased father, can my father apply the minimum allowance for descendants for my mother, as she is his legal guardian?

The DGT's ruling

Article 58 of the Personal Income Tax Law treats descendants as persons linked by reason of guardianship. To determine personal and family circumstances, the situation existing on the tax accrual date must be considered. In the event of death, the tax period ends and the tax accrues on the date of death. If the requirements for guardianship and other conditions are met on that date, the application of the minimum allowances is appropriate.

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