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V1377-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

Parents can apply child minimum if child's income stays below thresholds

A parent asks whether they can apply the child minimum for their 21-year-old child who is withdrawing from a pension plan. The DGT explains that to meet income limits (€8,000 or €1,800 depending on the case), the net earnings from work after applicable reductions must be used.

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2025-07-21PublishedPublished 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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