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V2825-18 26 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Legal guardian of a sibling with a disability may claim descendant minimum and disability tax relief

A legal guardian has enquired whether they are entitled to the tax relief for a dependent descendant regarding their disabled sibling with whom they do not reside. The Directorate General of Taxes (DGT) has ruled that they may apply both the descendant minimum and the disability tax relief, provided that the requirements for economic dependency and other legal limits are met.

The question raised

Whether there is a right to the deduction for a dependent descendant.

The DGT's ruling

The legal guardian of a sibling with a disability is entitled to the personal allowance for descendants (Art. 58 LIRPF) and the tax deduction for a descendant with a disability (Art. 81 bis LIRPF). Regarding the personal allowance, the lack of cohabitation is compensated by the economic dependency of the ward on the taxpayer. For the deduction, the beneficiary must carry out self-employed or employed activity, or receive Social Security benefits, pensions, or unemployment benefits.

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