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A taxpayer asks whether they can claim the minimum for their two children over 18 years old residing in another city for studies and filing individual tax returns. The DGT confirms this is possible provided the conditions of age, cohabitation (or dependency), and income are met.
Question raised: Application of the minimum allowance for descendants
To apply the minimum allowance for descendants, children must be under 25 years of age or have a disability, reside with the taxpayer (or be dependent on them), and have income not exceeding 8,000 euros. However, the minimum allowance is not applicable if the descendant files an IRPF tax return with income exceeding 1,800 euros. If the descendant declares income equal to or less than 1,800 euros, the parents may apply the minimum allowance provided the other requirements are met.
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