Skip to content
Back to index
V2475-24 9 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowances for descendants or disability cannot be applied for a sibling, even if they are the caregiver

A taxpayer inquired whether they could apply the minimum allowances for descendants and disability, as well as the deduction for descendants with disabilities, for a sibling with a disability for whom they act as a de facto caregiver. The Directorate General for Taxes (DGT) ruled that the taxpayer is not entitled to these deductions or allowances.

The question raised

Whether the minimum for descendants and for disability can be applied in the Personal Income Tax return for a sibling, as well as the deduction for dependents with disabilities for the latter.

The DGT's ruling

The concept of descendant for the purpose of applying the minimums for descendants and disability is limited to children, grandchildren, great-grandchildren, and persons assimilated through guardianship or foster care. Being a caregiver in fact for a sibling does not grant the status of a descendant nor does it allow for the application of the minimums for descendants, disability, or the corresponding deduction.

Book your free first meeting