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V1099-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum for descendants not applicable if annual income exceeds 8,000 euros

The DGT clarifies how to calculate income for applying family minimum thresholds in the personal income tax. For the 8,000 euro limit, net earnings from work must be used without applying article 18 reductions.

The question raised

Concept of income, for the purposes of the limits (8,000 and 1,800 euros), regarding the application of the minimum for descendants.

The DGT's ruling

To apply the minimum for descendants, ascendants, or disability, annual income must not exceed 8,000 euros. The concept of income is the algebraic sum of net yields, imputed income, and capital gains or losses. In the case of employment income, the net yield defined in Article 19 of the LIRPF is computed, including the reduction under Article 18 and the specific expense of 2,000 euros. If the net employment income exceeds 8,000 euros, the requirement for applying the minimum for descendants is not met.

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