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MEDIUM
FISCAL

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

V1099-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1099-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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

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