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A legal guardian inquires whether they may apply the deduction for their mother with a disability. The DGT responds that it may be applied provided that the legal requirements are met, including the entitlement to the minimum for descendants and the performance of self-employment, employment, or the receipt of pensions.
Question posed: Deduction for dependent persons with disabilities to be applied on behalf of their mother, in accordance with the provisions of Article 81 bis of the LIRPF.
A taxpayer who is the legal guardian of an ascendant with a disability shall be entitled to the deduction for a descendant with a disability if they meet the requirements of Article 81 bis of the LIRPF. To this end, they must be entitled to the minimum for descendants (Art. 58 LIRPF) and carry out self-employment or employment activities, or receive contributory or welfare benefits from the unemployment protection system or pensions. Economic dependency is a factual requirement that must be proven before the Administration.
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