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V1099-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Minimum for descendants not applicable if annual income exceeds 8,000 euros

The DGT clarifies how to calculate income for applying family minimum thresholds in the personal income tax. For the 8,000 euro limit, net earnings from work must be used without applying article 18 reductions.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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