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A parent inquired whether they could claim the tax allowance for a child studying abroad and whether the rental income from a tourist property owned by the parent must be declared by the parent. The Directorate General for Taxes (DGT) ruled that the income belongs to the child and that the parent may apply the allowance provided the child meets the relevant income and tax filing requirements.
Question posed: Whether the minimum per descendants may be applied for their child, and whether the income obtained by the child must be included in the parent's Personal Income Tax return, or if it is the child who must declare the same.
The income from the rental of the tourist use property is attributed to the child as the owner of the property. The parent must not include this income in their tax return. The parent is entitled to the minimum per descendant if the child cohabits with them (even if studying abroad), provided that the child's income does not exceed 8,000 euros and they do not file a tax return with income exceeding 1,800 euros. The child's obligation to file will depend on whether their real estate income exceeds 1,000 euros per year.
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