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A taxpayer inquired whether being registered with Social Security in October 2023 is sufficient to claim the tax relief for a descendant with a disability. The Directorate General for Taxes (DGT) ruled that the relief must be calculated proportionally based on the number of months during which all requirements are met simultaneously.
Cuestión planteada Si es suficiente dicho período de cotización para aplicar la deducción por descendiente con discapacidad a cargo en el ejercicio 2023.
La deducción por descendientes con discapacidad se aplica de forma proporcional al número de meses en que se cumplan simultáneamente los requisitos de actividad (alta en la Seguridad Social o mutualidad) y de discapacidad. El requisito de alta se entiende cumplido si se produce en cualquier día del mes. En este caso, si se cumplen los requisitos el último día de octubre, noviembre y diciembre, la deducción corresponderá a esos tres meses.
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