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The taxpayer asks whether a minimum salary is required to apply the tax deduction for a descendant with a disability. The DGT clarifies that the requirement is to be engaged in self-employed or employed activity and to be registered with Social Security or a mutual fund, or to receive certain benefits.
Cuestión planteada Si entre los requisitos exigidos para poder aplicar la deducción por personas con discapacidad a cargo, se exige que la nómina del progenitor que aplique dicha deducción tenga un importe mínimo.
Para aplicar la deducción por descendiente con discapacidad, el contribuyente debe realizar una actividad por cuenta propia o ajena con alta en la Seguridad Social o mutualidad, o percibir prestaciones contributivas, asistenciales de desempleo o pensiones. No se establece un importe mínimo de ingresos, sino que la deducción se calcula proporcionalmente al número de meses que se cumplan los requisitos y tiene como límite las cotizaciones y cuotas totales a la Seguridad Social o Mutualidades devengadas. Si ambos progenitores tienen derecho a la deducción, el importe se prorrateará por partes iguales.
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