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V1012-19 9 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Minimum allowance for ascendants cannot be applied if net employment income exceeds €8,000

A query was raised regarding whether the €8,000 income limit for ascendants should be based on net employment income or reduced employment income. The DGT ruled that the net income must be used after deducting expenses, but before applying the reduction under Article 18.

The question raised

Question raised Regarding the application of the minimum for ascendants for their father, whether the net yield from employment or the reduced net yield from employment must be taken into account to determine if the requirement established in Article 59 of the LIRPF is met, namely that the ascendant in question does not obtain annual income, excluding exempt income, exceeding 8,000 euros.

The DGT's ruling

The concept of income for the 8,000 euro limit is the algebraic sum of net yields, imputed income, and capital gains or losses. In the case of income from employment, the net yield includes the reduction under Article 18 of the LIRPF applied prior to the deduction of expenses. Therefore, the amount to be considered is the net yield after deducting expenses but including the reduction for obtaining yields of less than 13,115 euros.

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