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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.
Cuestión planteada Concepto de renta, a efectos de los límites (8.000, y 1.800 euros), en cuanto a la aplicación del mínimo por descendientes se refiere.
Para aplicar el mínimo por descendientes, ascendientes o discapacidad, las rentas anuales no deben exceder de 8.000 euros. El concepto de renta es la suma algebraica de rendimientos netos, imputaciones y ganancias o pérdidas patrimoniales. En el caso de rendimientos del trabajo, se computa el rendimiento neto definido en el artículo 19 de la LIRPF, incluyendo la minoración por la reducción del artículo 18 y el gasto específico de 2.000 euros. Si el rendimiento neto del trabajo supera los 8.000 euros, no se cumple el requisito para aplicar el mínimo por descendiente.
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