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The taxpayer asks whether they can claim the minimum allowance for descendants for their 19-year-old daughter in the 2023 Personal Income Tax (IRPF), noting that she was required to file a tax return in 2022. The Directorate General of Taxes (DGT) responds that eligibility depends on the daughter's annual income not exceeding €8,000 and her not filing a tax return with income exceeding €1,800.
Cuestión planteada Si puede aplicar en su declaración de IRPF-2023 el mínimo por descendientes por su hija de 19 años.
Para aplicar el mínimo por descendientes, el descendiente debe convivir con el contribuyente y no tener rentas anuales (excluidas las exentas) superiores a 8.000 euros. Además, no procede la aplicación si el descendiente presenta declaración de IRPF con rentas superiores a 1.800 euros. Si ambos progenitores tienen derecho al mínimo, este se prorrateará por partes iguales.
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