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V1517-20 21 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

The grant from a youth initiative program is classified as income from economic activities

A taxpayer asks whether an aid received by their child can be considered employment income in order to apply the minimum allowance for descendants. The DGT determines that, as it is for the development of their own project, the aid constitutes income from economic activities.

The question raised

Question posed: Inquiry regarding the appropriateness of classifying the income received as derived from employment, for the purpose of allowing the applicant to apply the minimum allowance for descendants in their Personal Income Tax return.

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