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V2654-23 29 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Tax relief for descendants with disabilities applied proportionally to the number of months requirements are met

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.

The question raised

Whether said period of social security contributions is sufficient to apply the deduction for a dependent descendant with a disability for the 2023 tax year.

The DGT's ruling

The deduction for descendants with disabilities is applied proportionally to the number of months in which the requirements of activity (registration with Social Security or a mutual fund) and disability are simultaneously met. The registration requirement is deemed met if it occurs on any day of the month. In this case, if the requirements are met on the last day of October, November, and December, the deduction shall correspond to those three months.

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