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A taxpayer inquired whether they could apply the descendant tax allowance in their individual tax return and if they were entitled to 100% or 50% of it. The Directorate General of Taxes (DGT) ruled that, as the spouse is a non-resident and not subject to Personal Income Tax (IRPF), the taxpayer is entitled to the full descendant tax allowance.
Cuestión planteada Si, en su declaración por el Impuesto sobre la Renta de las Personas Físicas, en la opción de tributación individual, el consultante puede aplicar el mínimo por descendiente y, en caso afirmativo, si puede aplicar el 100% o solamente el 50%.
El contribuyente tiene derecho al mínimo por descendientes si el menor es menor de 25 años o tiene discapacidad, no supera los 8.000 euros de rentas anuales y no presenta declaración con rentas superiores a 1.800 euros. Si el otro progenitor es no residente fiscal y no es contribuyente del IRPF, el contribuyente residente puede aplicar el mínimo por descendientes íntegramente. Asimismo, deberá imputar renta inmobiliaria por la vivienda que no sea su vivienda habitual.
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