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A taxpayer inquired whether they could apply the minimum allowance for descendants to their 57-year-old son, who lives with them and is unemployed. The Directorate General of Taxes (DGT) ruled that this is not possible because the son is neither under twenty-five years of age nor has a disability.
Cuestión planteada Si puede aplicar el mínimo por descendientes por dicho hijo.
El mínimo por descendientes solo es aplicable a descendientes menores de veinticinco años o con discapacidad, independientemente de su edad. Para que proceda, el descendiente debe convivir con el contribuyente y no tener rentas anuales superiores a 8.000 euros. En este caso, al tener el hijo 57 años y no acreditarse discapacidad, no se cumplen los requisitos del artículo 58 de la LIRPF.
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