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V1445-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Minimum for descendants applicable if daughter's income below 1,800 euros

A taxpayer asks whether the minimum for descendants can be applied to their 20-year-old daughter who earned 1,500 euros gross in 2023. The DGT confirms it can be applied provided the conditions of cohabitation or dependency are met and the daughter's income does not exceed 1,800 euros.

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2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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