Skip to content
Back to index
V0370-24 12 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Requirements for applying the descendant minimum and determining regional residence

The applicant asks when they are not entitled to the descendant minimum and how to determine their regional residence. The DGT clarifies that entitlement depends on age and cohabitation, and that children must not exceed certain income or tax filing thresholds.

The question raised

Cuestión planteada - Cuando no tendrá derecho a aplicar el mínimo por descendientes por sus hijos en su declaración de IRPF.

Email
Contact