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V1335-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowance for descendants cannot be applied if the daughter's annual income exceeds €8,000

A taxpayer inquired whether they could claim the minimum allowance for a 23-year-old daughter who received €10,800 in gross employment income. The Directorate General of Taxes (DGT) ruled that this is not possible because the daughter's annual income exceeds the permitted limit.

The question raised

Whether the minimum allowance for descendants may be applied for his daughter.

The DGT's ruling

To apply the minimum allowance for descendants, the descendant under 25 years of age must reside with the taxpayer and not have annual income (excluding exempt income) exceeding 8,000 euros. Furthermore, they must not file an IRPF tax return with income exceeding 1,800 euros. In this case, when calculating net employment income (including the reduction under Article 18 and the expenses under Article 19), the daughter receives 8,200 euros, thereby failing to meet the 8,000 euro limit.

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