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V1607-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

Minimum for descendants not applicable if child earns above 1,800 euros

The DGT confirms that the minimum for descendants cannot be applied if the minor child earns more than 1,800 euros in income, including cryptocurrency gains and losses.

In 6 key points

How it affects those involved

Contributors with minor children earning above the threshold for non-declaration cannot claim the descendant minimum.

Lifecycle

2024-07-03PublishedPublished 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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