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A guardian inquired whether they could apply the descendant tax allowance for their deceased mother and how her tax should be processed. The DGT clarified that joint taxation is not permitted and that the descendant allowance cannot be applied if the mother's income exceeds the established threshold.
Cuestión planteada Si tiene derecho a la aplicación del mínimo por descendiente por su madre hasta el mes de mayo en que falleció, y cuál es la forma correcta de presentar la declaración de IRPF de ésta en el ejercicio 2019.
La madre no forma parte de la unidad familiar del tutor, por lo que no pueden tributar conjuntamente. El tutor no puede aplicar el mínimo por descendientes si la madre percibe rentas anuales no exentas superiores a 8.000 euros. La fallecida debe presentar declaración individual por el período impositivo inferior al año natural, aplicándose el mínimo del contribuyente íntegro sin prorrateo.
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