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V2598-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parents or legal guardians may claim tax allowances and deductions for disabled descendants under specific requirements

A query was raised regarding who is entitled to tax allowances and deductions for a child with a disability who is also under legal guardianship. The Directorate General of Taxes (DGT) ruled that both the parent and the legal guardian may be entitled, depending on their relationship to the child and the level of economic dependency.

The question raised

Whether the application of the corresponding minimums and deductions for a descendant with a disability applies to the applicant or to the legal guardian.

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