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V2596-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowance for disabled descendants applicable if economic dependency exists, regardless of cohabitation

A mother inquired whether she could continue applying the personal allowances and deductions for her disabled daughter if the daughter moves to a different address but remains economically dependent on her. The Directorate General of Taxes (DGT) ruled that economic dependency allows for the application of the minimum allowance for descendants even in the absence of cohabitation.

The question raised

Question posed: If the daughter moves to a residence different from that of her parents, it is asked whether the taxpayer can continue to apply the corresponding minimum allowances and deductions for her daughter in her Personal Income Tax (IRPF) return, considering that the only income the daughter would receive would be from a non-contributory pension, the amount of which is insufficient to live on, thereby being economically dependent on the taxpayer.

The DGT's ruling

The taxpayer is entitled to the minimum allowance for descendants and for disability, provided that the daughter's annual income does not exceed 8,000 euros and she does not file a tax return with income exceeding 1,800 euros. Since there is no cohabitation as of the accrual date, the requirement of economic dependency must be met, which is a question of fact provable by any means. Furthermore, the deduction for descendants with disabilities may be applied if the requirements of Article 81 bis of the LIRPF are met.

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