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V0868-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

Parents may claim the personal allowance for descendants if the child does not file a tax return or if their income is below €1,800

A query was raised regarding whether parents can claim the tax allowance for a 21-year-old child who earned €3,400 annually. The Directorate General of Taxes (DGT) ruled that if the child is not required to file a tax return, or if their declared income does not exceed €1,800, the parents may apply the allowance prorated between them.

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2020-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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