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Parents inquire whether they may apply the minimum for their child over 25 years of age with a disability, given that the child earned income from an internship contract. The DGT explains that to apply said minimum, the child must not exceed 8,000 euros in annual net income nor file a tax return with income exceeding 1,800 euros.
Question posed: Whether the draft is correct, and whether they may apply the minimum for descendants for their child, or conversely, whether they are not entitled to apply said minimum.
To apply the minimum for descendants, the child must cohabit with the taxpayer and have annual income (excluding exempt income) not exceeding 8,000 euros. Furthermore, the child must not file an IRPF tax return with income exceeding 1,800 euros. If these requirements are met, both parents are entitled to the minimum, with the amount being prorated in equal parts. The net employment income for calculating the 8,000 euro limit is that defined in Article 19 of the LIRPF, after applying the reduction from Article 18 and deductible expenses.
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