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A query was raised regarding which income concept should be used to verify whether a descendant exceeds the limits of €8,000 and €1,800. The DGT clarifies that the net income must be used after deducting expenses and the reduction provided for in Article 18.
Cuestión planteada Concepto de renta, a efectos de los límites (8.000, y 1.800 euros), en cuanto a la aplicación del mínimo por descendientes se refiere. En concreto, si se debe tener en cuenta el rendimiento neto previo, el rendimiento neto o el rendimiento neto reducido.
El concepto de renta para los límites del mínimo familiar es la suma algebraica de los rendimientos netos, imputaciones y ganancias o pérdidas patrimoniales. Los rendimientos deben ser netos, es decir, tras deducir gastos pero sin aplicar reducciones, salvo en el trabajo donde se aplica la reducción del artículo 18. En el caso concreto, el importe a considerar es el rendimiento neto del trabajo tras aplicar la reducción del art. 18 y los gastos del art. 19.
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