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A taxpayer asks whether they can claim the minimum disability benefit for their daughter in 2025 after she lost her disability grade in November of that year. The DGT responds that the condition must exist by the tax period end date.
Cuestión planteada Se cuestiona si tiene derecho a aplicar la totalidad del mínimo por discapacidad por descendientes por su hija en 2025, o si se pierde dicho derecho por no tener su hija la condición de “persona con discapacidad” a efectos del IRPF, a fecha 31 de diciembre de 2025.
La determinación de las circunstancias personales y familiares para aplicar los mínimos se realiza atendiendo a la situación existente en la fecha de devengo del Impuesto. Dado que a 31 de diciembre de 2025 la hija no tiene acreditado un grado de discapacidad igual o superior al 33 por ciento, el contribuyente no puede aplicar el mínimo por discapacidad de su descendiente en la declaración de ese ejercicio.
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