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A taxpayer inquired whether she could apply the tax deduction for a descendant with a disability and the minimum allowance for descendants to her sister, for whom she acts as a de facto guardian according to a court order. The Directorate General of Taxes (DGT) ruled that these tax benefits cannot be applied as the kinship requirement is not met.
Cuestión planteada Si puede aplicar la deducción por descendiente con discapacidad a cargo en relación a su hermana.
El concepto de descendiente para el mínimo por descendientes y por discapacidad se limita a hijos, nietos, bisnietos y personas asimiladas por tutela o acogimiento. La condición de guardadora de hecho de una hermana no permite aplicar el mínimo por descendientes ni la deducción por descendientes con discapacidad del artículo 81 bis de la LIRPF.
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