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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.
Cuestión planteada Si puede aplicar en su declaración de IRPF el mínimo por descendientes y por discapacidad por su hermano, así como la deducción por descendientes con discapacidad a cargo por este último.
El concepto de descendiente para aplicar los mínimos por descendientes y discapacidad se limita a hijos, nietos, bisnietos y personas asimiladas por tutela o acogimiento. Ser cuidadora de hecho de un hermano no otorga la condición de descendiente ni permite aplicar los mínimos por descendientes, discapacidad o la deducción correspondiente.
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