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V1336-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos netos del trabajo

The concept of income for descendant minimum allowances includes the Article 18 LIRPF reduction

A query was raised regarding how the income of descendants should be calculated to ensure it does not exceed the limits of €8,000 and €1,800. The DGT clarifies that for net employment income, the reduction provided for in Article 18 of the LIRPF must be applied.

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

The concept of income for the purpose of applying the limits of the family minimums is the algebraic sum of net yields, imputed income, and capital gains or losses. In the case of income from employment, the net yield must include the reduction provided for in Article 18 of the LIRPF, applied prior to the deduction of expenses. This yield must already be reduced by the specific expense of 2,000 euros under Article 19.

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