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A retired taxpayer inquired whether they could claim the descendants' minimum tax relief for a 50-year-old disabled child who does not live with them but is financially dependent. The Directorate General of Taxes (DGT) ruled that financial dependency is treated as equivalent to cohabitation, allowing for the application of both the descendants' minimum and the disability tax relief.
Cuestión planteada -Si en base al artículo 55 de la LIRPF, puede considerarse que el hijo del consultante depende del mismo, si bien no convive, y por tanto el consultante puede aplicarse el mínimo por descendientes.
La dependencia económica se asimila a la convivencia para el mínimo por descendientes, salvo que se apliquen anualidades por alimentos según los artículos 64 y 75 de la LIRPF. Al cumplirse este requisito, el contribuyente tiene derecho al mínimo por descendientes y, consecuentemente, al mínimo por discapacidad. Asimismo, al percibir una pensión de la Seguridad Social, puede aplicar la deducción en la cuota diferencial por descendiente con discapacidad del artículo 81 bis.
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