Skip to content
Back to index
V0366-20 18 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Agricultural income under objective estimation counts as net activity income for the descendant minimum

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.

The question raised

Regarding the application of the minimum for descendants, what is the concept of income that must be taken into account for the purpose of calculating the 1,800 euros, in the event that income from agricultural activities is determined in accordance with the objective estimation method.

The DGT's ruling

Regarding the income limit for descendants, income from agricultural activities under the objective estimation method is computed as the net income from the activity. In the case of employment income, the net income defined in Article 19 of the Personal Income Tax Law (LIRPF) must be applied, including the reduction from Article 18 and the deduction of expenses from paragraph 2.

Book your free first meeting