Skip to content
V1173-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

The €8,000 limit for the personal allowance for descendants applies to net employment income

A query was raised regarding whether the €8,000 income limit for applying the family allowance for descendants refers to gross or net income. The Directorate General for Taxes (DGT) clarifies that it must be the net employment income, after deducting expenses and the reduction provided for in Article 18 of the Personal Income Tax Law (LIRPF).

In 6 key points

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact