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V3665-20 29 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

The guardian of a person under guardianship may apply the minimum allowance for descendants if cohabitation or dependency exists

A query is made as to whether a guardian may apply the minimum allowance for descendants when the ward ceases to be economically dependent on them. The DGT responds that the application of the minimum allowance requires cohabitation or dependency, and that dependency is assimilated to cohabitation.

The question raised

Question posed: A person under judicial guardianship was economically dependent on their guardian, but following the disposal of real estate owned by the ward, they cease to be economically dependent on the guardian, although they remain under guardianship. In such a case, the question arises as to whether the guardian is entitled to the application of the minimum allowance for descendants, even if economic dependency does not exist.

The DGT's ruling

The taxpayer appointed as legal guardian is entitled to the minimum allowance for descendants if the ward's annual income does not exceed 8,000 euros and the ward does not file a tax return with income exceeding 1,800 euros. To this end, the requirement of cohabitation must be met, which is assimilated to dependency in relation to the taxpayer. If, as of the accrual date, the ward is no longer economically dependent on the guardian, the minimum allowance may only be applied if the requirement of cohabitation is met.

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