Skip to content
V2960-19 ·24 October 2019 ·consulta-vinculante Medium impact
FISCAL

Minimum for descendants prorated between parents if child's income exceeds 1,800 euros

The DGT clarifies how the minimum for descendants is applied in a cohabiting couple with a common child, depending on whether the child's income exceeds 1,800 euros.

In 6 key points

Lifecycle

2019-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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