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A taxpayer inquired whether they could apply the disability allowance for their child in their 2015 Personal Income Tax (IRPF) return, given that the child lost their status as a person with a disability in April of that year. The Directorate General of Taxes (DGT) ruled that this is not possible.
Cuestión planteada Aplicación del mínimo por discapacidad en la declaración del Impuesto sobre la Renta de las personas Físicas del ejercicio 2015.
Para determinar las circunstancias personales y familiares, se debe atender a la situación existente en la fecha de devengo del impuesto. Como el descendiente no ostentaba la condición de persona con discapacidad a 31 de diciembre de 2015, no procede la aplicación del mínimo por discapacidad previsto en el artículo 60 de la LIRPF.
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