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V0946-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Parents may apply the minimum per disabled descendant if income and cohabitation limits are met

Parents inquire whether they may apply the minimum for their child over 25 years of age with a disability, given that the child earned income from an internship contract. The DGT explains that to apply said minimum, the child must not exceed 8,000 euros in annual net income nor file a tax return with income exceeding 1,800 euros.

Lifecycle

2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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