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A query was raised regarding which 'income' concept should be applied to comply with the €8,000 limit for ascendants in Form 145. The DGT clarifies that the algebraic sum of net income, imputed income, and capital gains or losses must be used.
Cuestión planteada Aclaración del concepto de "rentas" que aparece en el requisito "no tener rentas anuales superiores a 8.000 euros", que aparece en el punto 3 del modelo 145, respecto a los datos de los ascendientes mayores de 65 años (o menores de dicha edad si son discapacitados), que convivan con el perceptor durante, al menos, la mitad del año.
El concepto de renta para el límite de 8.000 euros de los ascendientes es la suma algebraica de los rendimientos netos (trabajo, capital mobiliario e inmobiliario, y actividades económicas), imputaciones de rentas y ganancias y pérdidas patrimoniales del año. En el caso de rendimientos del trabajo, el rendimiento neto debe incluir la reducción del artículo 18 de la LIRPF y deducir todos los gastos del artículo 19, incluido el gasto específico de 2.000 euros.
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