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V3125-23 1 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowance for descendants and disability tax relief cannot be applied to a sister

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.

The question raised

Whether the deduction for a dependent descendant with a disability can be applied in relation to her sister.

The DGT's ruling

The concept of descendant for the descendant and disability minimum is limited to children, grandchildren, great-grandchildren, and persons assimilated through guardianship or foster care. The status of a de facto guardian of a sister does not allow for the application of the descendant minimum or the deduction for descendants with disabilities under Article 81 bis of the Personal Income Tax Law (LIRPF).

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