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A judicial guardian asks whether they can apply family allowances and disability deductions for their mother and brother with disabilities even if they do not reside in the same household. The DGT responds that they may apply them if economic dependency and other legal requirements are met.
Question posed: Whether they can apply the family allowances and corresponding deductions in their Personal Income Tax (IRPF) return for both their mother and their brother, even if they are registered in a municipality different from their own.
The guardian is entitled to the allowance for descendants and the deduction for descendants with disabilities provided that the wards do not exceed 8,000 euros in annual income and do not file a tax return with income exceeding 1,800 euros. The lack of cohabitation is remedied if the economic dependency of the ward on the taxpayer is proven. For the deductions, the taxpayer must carry out self-employed or employed activity, or receive Social Security benefits or similar.
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