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V1446-20 ·18 May 2020 ·consulta-vinculante Medium impact
Tax

Parents may claim the descendant minimum if the daughter does not file a tax return or has income below €1,800

A taxpayer inquired whether they could apply the descendant minimum for their 23-year-old daughter, who earns income from employment and capital. The Directorate General of Taxes (DGT) ruled that parents are entitled to a pro-rated minimum if the daughter does not file a tax return or if her income does not exceed €1,800.

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2020-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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