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A query was raised regarding which income concept should be applied to determine whether a descendant exceeds the €1,800 limit for the family minimum when they hold agricultural income under the objective estimation regime. The DGT ruled that, in this instance, the net income from the activity must be considered.
Cuestión planteada Respecto a la aplicación del mínimo por descendientes, cuál es el concepto de renta que debe tenerse en cuenta a efectos del cálculo de los 1.800 euros, en el supuesto de que los rendimientos de actividades agrícolas sean determinados con arreglo al método de estimación objetiva.
Para el límite de rentas del descendiente, los rendimientos de actividades agrícolas bajo estimación objetiva se computan como el rendimiento neto de la actividad. En el caso de rendimientos del trabajo, se debe aplicar el rendimiento neto definido en el artículo 19 de la LIRPF, incluyendo la reducción del artículo 18 y la deducción de los gastos del apartado 2.
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