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A taxpayer inquired whether they could claim the minimum allowance for descendants if their daughter, who lives with them, files an income tax return. The Directorate General for Taxes (DGT) ruled that the descendant's filing of a tax return does not preclude the parents' right to the allowance, provided the descendant's income does not exceed the established threshold.
Cuestión planteada Se pregunta si es posible aplicar el mínimo por descendientes respecto a la hija si ésta presenta la declaración del IRPF.
No procede la aplicación del mínimo por descendientes cuando el descendiente presente declaración con rentas superiores a 1.800 euros. En este caso, al haber obtenido la hija 1.433,15 euros, la presentación de su declaración no excluye la aplicación del mínimo por descendiente para los padres, siempre que se cumplan los requisitos de edad y convivencia.
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