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V1167-23 ·8 May 2023 ·consulta-vinculante Medium impact
FISCAL

Minimum for descendants prorated between parents if children's income exceeds 1,800 euros

Hacienda explains how the minimum for descendants applies in a couple cohabiting with minor children, depending on whether the children declare annual income above 1,800 euros.

In 6 key points

How it affects those involved

The minimum contribution for descendants is shared between parents only if children's annual income exceeds 1,800 euros.

Lifecycle

2023-05-08PublishedPublished 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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