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V1387-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowance for descendants cannot be applied to a 57-year-old child without a disability

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.

The question raised

Whether the minimum allowance for descendants may be applied for said son.

The DGT's ruling

The minimum allowance for descendants is only applicable to descendants under twenty-five years of age or those with a disability, regardless of their age. For this to apply, the descendant must reside with the taxpayer and not have annual income exceeding 8,000 euros. In this case, as the son is 57 years old and no disability has been proven, the requirements of Article 58 of the Personal Income Tax Law (LIRPF) are not met.

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