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V1446-20 18 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parents may claim the descendant minimum if the daughter does not file a tax return or has income below €1,800

A taxpayer inquired whether they could apply the descendant minimum for their 23-year-old daughter, who earns income from employment and capital. The Directorate General of Taxes (DGT) ruled that parents are entitled to a pro-rated minimum if the daughter does not file a tax return or if her income does not exceed €1,800.

The question raised

Whether the minimum allowance for descendants can be applied for their daughter in their individual Income Tax return.

The DGT's ruling

Parents are entitled to the minimum allowance for descendants if the daughter cohabits with them and does not have annual income exceeding 8,000 euros. The minimum allowance may not be applied if the descendant files an Income Tax return with income exceeding 1,800 euros. In the event that the daughter does not file a tax return, the minimum allowance shall be prorated equally between both parents.

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