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V3950-15 10 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Disability allowance for descendants cannot be applied if the condition is not met by 31 December

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.

The question raised

Application of the disability minimum in the Personal Income Tax return for the 2015 fiscal year.

The DGT's ruling

To determine personal and family circumstances, the situation existing on the tax accrual date must be considered. Since the descendant did not hold the status of a person with a disability as of December 31, 2015, the application of the disability minimum provided for in Article 60 of the LIRPF is not applicable.

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