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V3367-15 2 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimums for dependents and disability can be applied if conditions are met

The consultant asks whether the minimums for dependents and disability can be applied to a daughter with a disability exceeding 65%. The DGT responds that, if legal conditions are met, the person is entitled to the dependent minimum and, consequently, the disability minimum.

The question raised

Question raised: Application of the minimum allowance for descendants and the disability allowance.

The DGT's ruling

The minimum allowance for descendants is applied for each individual under twenty-five years of age or with a disability, provided they reside with the taxpayer and their annual income (excluding exempt income) does not exceed 8,000 euros. The application of the descendant's disability allowance is subject to the prior application of the minimum allowance for descendants.

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