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A child under twenty-five years of age has enquired whether the €1,800 limit for parents applying the descendant minimum refers to gross or net income. The DGT clarifies that the concept of net income must be applied, after deducting expenses and reductions.
Cuestión planteada Si el límite de los 1.800 euros establecido en el artículo 61.2ª de la LIRPF es en términos brutos o netos.
El límite de 1.800 euros del artículo 61.2.ª de la LIRPF se aplica sobre el rendimiento neto. En el caso de rendimientos del trabajo, este importe debe ser el definido en el artículo 19 de la LIRPF, incluyendo la reducción del artículo 18 y la deducción de los gastos del apartado 2. Por tanto, si el rendimiento neto tras aplicar dichas reducciones y gastos no supera los 1.800 euros, no se pierde el derecho al mínimo por descendientes.
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