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V5114-16 25 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Mother takes precedence for applying the minimum per disabled descendant due to cohabitation

A guardian asks whether he or his mother has priority in applying the minimum per disabled descendant for his brother. The DGT rules that the mother is entitled to this because she cohabits with the descendant.

The question raised

Which of the two relatives, the mother or the son who is the inquiring guardian, has preference to apply the minimum for descendants referenced in Article 58 of the LIRPF.

The DGT's ruling

The minimum for descendants applies to persons with disabilities who live with the taxpayer and whose annual income does not exceed 8,000 euros. In this case, the mother has the right to apply said minimum in her tax return by reason of cohabitation.

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