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V0998-19 8 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · usufructo

Descendant allowance not applicable if child's declared income exceeds €1,800

A parent inquired whether they could apply the descendant allowance for their child, who is set to receive income from a property under usufruct. The Directorate General for Taxes (DGT) ruled that because the child's net income exceeds €1,800, the parent is no longer entitled to this allowance.

The question raised

Cuestión planteada Si puede aplicar el mínimo por descendientes correspondiente a su hijo, en su declaración de IRPF de 2019.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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