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The DGT confirms that the minimum for descendants cannot be applied if the minor child earns more than 1,800 euros in income, including cryptocurrency gains and losses.
Cuestión planteada Si es de aplicación el mínimo por descendientes, cumpliéndose el requisito de convivencia exigido legalmente, siendo dicho descendiente menor de 25 años, y obteniendo este último, por una parte, 15.000 euros de ganancias patrimoniales por la venta de criptomonedas, y, por otro lado, 13.000 euros de pérdidas patrimoniales por la venta de otras criptomonedas distintas.
Para aplicar el mínimo por descendientes, el descendiente no debe tener rentas anuales superiores a 8.000 euros y no debe presentar declaración de IRPF con rentas superiores a 1.800 euros. La renta se determina por la suma algebraica de rendimientos netos y ganancias o pérdidas patrimoniales sin aplicar reglas de integración y compensación. En este caso, al haber ganancias patrimoniales por criptomonedas, el descendiente está obligado a declarar y supera el límite de 1.800 euros.
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