¿Quién puede ser mi dependiente?

Skip to content
Skip to navigation

How can we help you? Contact us

Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Services

Outsourcing

Audit

We approach each audit with sharp thought, straight talk and common sense. In addition to verifying that financial results are fairly presented and meet...

See Overview

Financial statements audits
Financial statement audits
Compliance audits
Compliance audits
Compilations and reviews
Compilations and audit
Agreed-upon procedures
Agreed-upon procedures

Tax

At Kevane Grant Thornton, tax is a key part of our organization and our award-winning teams can offer you a range of solutions, whatever the size of your...

See Overview

Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
International tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
Tax compliance
Business Tax
Individual taxes
Individual taxes
Estate and succession planning
Estate and succession planning
Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
Sales and use tax and indirect taxes
SUT/ VAT & indirect taxes
Tax incentives program
Tax incentives program
Transfer Pricing Study
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public

Related insights:

Tax Insight The Tax Implications of Business Structures

Choosing the right business structure is one of the most important decisions any entrepreneur or business owner needs to make. This decision will not only affect the daily operations of the business but will also have a direct impact on how income, deductions, and overall tax obligations are treated. In Puerto Rico, the tax laws are unique and while there are similarities with the federal tax regulations in the United States, they have distinctive characteristics that can significantly influence your tax situation.

8 min read | 30 Jan 2025

Advisory

As your business grows, our advisory services are designed to help you achieve your goals. Successful growth often means navigating a complex array of...

See Overview

Business consulting
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
Forensic and investigative services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
Fraud and investigations
The commercial landscape is changing fast. An ever more regulated environment means organizations today must adopt stringent governance and compliance processes. As business has become global, organizations need to adapt to deal with multi-jurisdictional investigations, litigation, and dispute resolution, address the threat of cyber-attack and at the same time protect the organization’s value.
Dispute resolutions
Our independent experts are experienced in advising on civil and criminal matters involving contract breaches, partnership disputes, auditor negligence, shareholder disputes and company valuations, disputes for corporates, the public sector and individuals. We act in all forms of dispute resolution, including litigation, arbitration, and mediation.
Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
Internal audit
We work with our clients to assess their corporate level risk, identify areas of greatest risk and develop appropriate work plans and audit programs to mitigate these risks.
Service organization reports
As a service organization, you know how important it is to produce a report for your customers and their auditors that instills confidence and enhances their trust in your services. Grant Thornton Advisory professionals can help you determine which report(s) will satisfy your customers’ needs and provide relevant information to your customers and customers’ auditors that will be a business benefit to you.
Transactional advisory services
Transactions are significant events in the life of a business – a successful deal that can have a lasting impact on the future shape of the organizations involved. Because the stakes are high for both buyers and sellers, experience, determination and pragmatism are required to bring deals safely through to conclusion.
Mergers and acquisitions
Globalization and company growth ambitions are driving an increase in M&A activity worldwide as businesses look to establish a footprint in countries beyond their own. Even within their own regions, many businesses feel the pressure to acquire in order to establish a strategic presence in new markets, such as those being created by rapid technological innovation.
Valuations
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
Recovery and reorganization
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.

Outsourcing

Our outsourcing services allow you to save time and money in order to concentrate on the competencies and the core business activities.

See Overview

Careers

Careers page for Kevane Grant Thornton

See Overview

The Kevane Grant Thornton Difference

See Overview

Our values

Grant Thornton prides itself on being a values-driven organization and we have more than 56,000 people in over 140 countries who are passionately committed to...

See Overview

Diversity

Diversity helps us meet the demands of a changing world. We value the fact that our people come from all walks of life and that this diversity of experience...

See Overview

In the community

Many Grant Thornton member firms provide a range of inspirational and generous services to the communities they serve.

See Overview

Experienced hires

See Overview

Students

See Overview

Job openings

Jobs at Kevane Grant Thornton

See Overview

Our Culture - Familia Kevane

Familia Kevane reflects the sentiment that our partners and team members express about their experience in the firm and that steers the pillars that define our...

See Overview

Industries

Consumer products & retail / wholesale

Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets and...

See Overview

Financial services

Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To succeed,...

See Overview

Healthcare

At Kevane Grant Thornton we provide services to the Healthcare industry

See Overview

Technology, media & telecommunications

Rapid change and complexity are norms, and innovation the fuel in the technology industry. Today’s revolutions – including cloud, as-a-service, social media...

See Overview

Industrial products

At Kevane Grant Thornton we provide services to the Industrial products industry.

See Overview

Not for profit

Across the globe, not for profit organizations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...

See Overview

Public sector

We work with all types of agencies, including central and state government, local government, donors (including bilateral and multilateral international...

See Overview

Real estate & construction

While the impact of the prolonged downturn continues to be felt, pockets of opportunity and optimism have emerged within the retail estate and construction...

See Overview

Services

At Kevane Grant Thornton we provide services to the Services industry.

See Overview

Travel, tourism & leisure

Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At Grant Thornton, we know...

See Overview

CPA Ali Díaz | Especial para suplementos El Nuevo Día

Este año, la exención por dependientes toma más importancia, ya que para el 2019 se incorpora el Crédito por Trabajo, el cual se computa, en parte, a base de la cantidad de dependientes que tenga un contribuyente. Para maximizar nuestros beneficios contributivos, veamos las preguntas más comunes.

¿Quién es mi dependiente?

Se define como un ciudadano americano o extranjero residente de Puerto Rico para el cual cumplimos con las condiciones de sustento, edad e ingreso bruto del dependiente, establecidas en el Código de Rentas Internas. El requisito de sustento queda satisfecho si el dependiente recibió más de la mitad del sustento durante el año por parte del contribuyente. Para cumplir con el requisito de edad, el dependiente debe tener menos de 21 años o más de 65 años. Sin embargo, esta limitación no aplica cuando el dependiente es el padre o madre del contribuyente, tiene alguna incapacidad física o mental, o cuando el dependiente es ciego. El ingreso generado por el dependiente durante el año contributivo debe ser menor de $2,500.

¿Cuáles son las excepciones en caso de hijos universitarios?

Cuando se trata del hijo(a) del contribuyente, y durante el año es considerado estudiante regular a nivel postsecundario en una institución universitaria o técnico profesional, las condiciones de edad y de ingreso bruto son menos restrictivas. Un hijo que es estudiante regular puede ser considerado dependiente si no ha cumplido veintiséis (26) años al cierre del año natural y el límite de ingreso bruto permitido sin perder la exención aumenta de $2,500 a $7,500.

¿Cuál es la exención permitida?

Si se cumplen con las condiciones detalladas arriba, el contribuyente puede tomar $2,500 de exención por cada dependiente en su planilla 2019. Si el dependiente es hijo de padres divorciados con custodia compartida, padres casados radicando planillas por separado o radicando conjunto, pero utilizando anejo CO, la exención permitida a cada padre seria $1,250. El padre con custodia del dependiente puede ceder su porción de la exención al otro padre, y en ese caso tomaría la deducción en su totalidad.

¿Qué evidencias debo conservar?

Cuando tomamos la exención por dependientes que cursan estudios postsecundarios, o que son incapacitados, ciegos, o de 65 años o más de edad, debemos conservar en nuestros archivos la evidencia que permite reclamar dicha exención. Cuando un padre cede su exención al otro padre, el anejo CH se debe completar y será responsabilidad del padre que tomo la exención conservar el anejo en sus evidencias.

Dependientes y el Crédito por trabajo

En 2019, la Reforma Contributiva concede un Crédito por trabajo contra la contribución sobre ingresos que va desde $300 a $2,000, sujeto a ciertas limitaciones de residencia, edad, y de total de ingresos ganados. El crédito aumenta a base de los dependientes que sean hijos del contribuyente, residentes de Puerto Rico durante todo el año, y tengan 18 años o menos, excepto en el caso de estudiantes regulares que no deben haber cumplido 26 años al final del año contributivo. Para tomar el crédito por trabajo el contribuyente no puede haber sido reclamado como dependiente de otro contribuyente.