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El consultante pregunta qué cuantías de sus rentas inmobiliarias debe considerar para aplicar el mínimo por descendientes y si debe declarar. La DGT aclara que para los límites de renta del descendiente se usa el rendimiento neto sin aplicar reducciones y que, al superar 1.000 euros de rentas íntegras, el descendiente está obligado a declarar.
The tax team reviews your specific situation.
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