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V1555-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

The €1,800 limit for the descendant minimum is applied to net income

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.

The question raised

Whether the 1,800 euro limit established in Article 61.2.a of the LIRPF is in gross or net terms.

The DGT's ruling

The 1,800 euro limit set forth in Article 61.2.a of the LIRPF applies to the net income. In the case of income from employment, this amount must be that defined in Article 19 of the LIRPF, including the reduction from Article 18 and the deduction of expenses from paragraph 2. Therefore, if the net income after applying said reductions and expenses does not exceed 1,800 euros, the right to the minimum for descendants is not lost.

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