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The consultant asks whether the minimum for descendants and disability deduction can be applied to a niece with disability under permanent family foster care. The DGT confirms that yes, as individuals linked by foster care are considered descendants and meet the requirements.
Cuestión planteada Aplicación del mínimo por descendientes.
Las personas vinculadas por tutela y acogimiento se asimilan a descendientes para la aplicación del mínimo por descendientes del artículo 58 de la LIRPF. Al tener derecho al mínimo por descendientes, el contribuyente también puede aplicar el mínimo por discapacidad del descendiente. Asimismo, se puede acceder a 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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