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A family inquired whether they could opt for joint taxation and apply the descendant allowance if their minor daughters had been judicially emancipated but still lived with them. The Directorate General for Taxes (DGT) ruled that judicial emancipation does not prevent family unity, provided the children live with their parents and do not live independently with their consent.
Cuestión planteada Si es posible la aplicación de mínimo por descendientes y la tributación conjunta, en el caso de una familia compuesta por el padre y la madre y dos hijas menores de 18 años, que están emancipadas por resolución judicial pero que conviven con los padres. Las hijas no tienen obligación de presentar declaración de IRPF.
Los cónyuges no separados legalmente forman una unidad familiar con sus hijos menores, incluso si estos están emancipados judicialmente, siempre que no vivan independientes con el consentimiento de los padres. Para la tributación conjunta, todos los miembros de la unidad familiar deben ser contribuyentes. El mínimo por descendientes se podrá aplicar si los hijos conviven con los progenitores, no superan 8.000 euros de rentas anuales y no presentan declaración con rentas superiores a 1.800 euros, prorrateándose el mínimo entre ambos progenitores por partes iguales.
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