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A person exercising legal guardianship over her sister with a disability asks whether the minimum and deductions apply. The DGT responds that individuals linked by guardianship are treated as descendants for these purposes.
Cuestión planteada Aplicación del mínimo por descendientes.
Las personas vinculadas al contribuyente por razón de tutela se asimilan a los descendientes para la aplicación del mínimo por descendientes del artículo 58 de la LIRPF. Al aplicarse este mínimo, también procede el mínimo por discapacidad del artículo 60. Asimismo, se puede aplicar la deducción en la cuota diferencial del artículo 81 bis siempre que el beneficiario realice actividad por cuenta propia o ajena, o perciba prestaciones de la Seguridad Social o similares.
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