Requirements For The Origin Of The Deduction For Dependents |
Posted: July 19, 2022 |
An economic dependent is a person who is economically dependent on another, because they lack their own income that allows them economic independence, as in the case of minor children. Compared to income tax, the concept of economic dependent is more restrictive, so not every person who is economically dependent on the declaring taxpayer is entitled to the deduction for dependents. The dependent tax deduction is a benefit that article 387 of the tax statute offers to natural persons, by allowing them to deduct from income payments for the benefit of their dependents that have no causal relationship with the generation of income. But not all people who depend on the taxpayer are entitled to the deduction for dependents, but rather those expressly indicated in the second paragraph of article 387 of the tax statute:
The taxpayer's children over 23 years of age who are in a situation of dependency caused by physical or psychological factors that are certified by Forensic Medicine. The spouse or permanent partner of the taxpayer who is in a situation of dependency due to lack of income or income in the year less than two hundred and sixty (260) UVT, certified by a public accountant, or due to dependency caused by physical or psychological factors that are certified for Legal Medicine, and,The parents and siblings of the taxpayer who are in a situation of dependency, whether due to lack of income or income in the year less than two hundred and sixty (260) UVT, certified by a public accountant, or due to dependency originating from physical or psychological factors that are certified by Legal Medicine. The payments that the taxpayer makes for the benefit of any of these people and that are duly supported, can be deducted from income tax only on the work income card, so that, if a taxpayer does not obtain income on this card, You will not be able to deduct any value for this concept. The number or amount of dependents is not relevant as long as they all correspond to those indicated by the rule, and that the total deduction is within the applicable limits.
Requirements for the origin of the deduction for dependents.
In the case of payments for education, it is necessary to have the respective certificate that proves that the dependent is indeed studying. And when it comes to proving kinship, the ideal document is the civil registry, and in the case of the spouse, the civil marriage registry or the religious marriage certificate, or an extrajudicial declaration if there is no civil or religious marriage.
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