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A taxpayer inquires whether he and his spouse can apply the minimum allowance for descendants for their 23-year-old daughter. The DGT responds that, if the daughter does not file a tax return, the allowance is divided 50% between both parents.
Question posed: Whether he and his spouse can apply the minimum allowance for descendants for their daughter in their respective individual personal income tax returns.
If the parents are entitled to the minimum allowance for descendants, its amount shall be prorated between them in equal parts. The allowance may not be applied if the descendant files a tax return with income exceeding 1,800 euros. Furthermore, the descendant must not have annual income exceeding 8,000 euros for the allowance to be applicable.
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