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V2518-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Requirements for the application of minimums for descendants and disability in the Personal Income Tax (IRPF)

A taxpayer is inquiring whether they can claim tax deductions for a disabled descendant and for a large family in respect of their daughter. The Directorate General of Taxes (DGT) rules that they are entitled to these deductions provided that the requirements regarding activity or benefits and the established income limits are met.

The question raised

Question posed: Whether one is entitled to apply, in respect of their daughter, the deductions for a dependent descendant with a disability and for a large family.

The DGT's ruling

Para la deducción por descendiente con discapacidad, el contribuyente debe tener derecho al mínimo por descendientes y realizar actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social o similares. Para la deducción por familia numerosa, debe ser ascendiente o hermano huérfano que forme parte de una familia numerosa según la Ley 40/2003. En ambos casos, se deben cumplir los requisitos de la LIRPF y los límites de rentas del descendiente.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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