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V3324-14 ·12 December 2014 ·consulta-vinculante Medium impact
Tax

Children under 30 may be included in the average workforce for IRPF tax reductions

The inquirer asks whether a descendant under the age of 30, hired as an employee, can be counted towards the average workforce for the reduction provided in the twenty-seventh additional provision of the LIRPF. The DGT confirms this is possible, provided they are considered an employee under labour legislation.

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Lifecycle

2014-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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