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V2483-14 23 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum for dependents not applicable to temporary care for education

A taxpayer asks whether the minimum for dependents can be applied when temporarily caring for a child for schooling. The DGT responds that temporary care for education does not allow the child to be considered a dependent.

The question raised

Application of Article 58 of the Tax Law regarding the minimum for descendants.

The DGT's ruling

To apply the minimum for descendants, the person must be linked by guardianship or foster care according to civil legislation. Temporary foster care for studies for foreign minors does not conform to the figures of guardianship or foster care regulated in the Civil Code. Therefore, the benefit cannot be extended to persons who are not linked through said legal figures.

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