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V1811-14 9 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · unidad familiar

Minimum allowance for descendants is apportioned between partners in a civil partnership if the daughter's income is below €1,800

A query was raised regarding how to apply the minimum allowance for descendants for a civil partnership with a minor daughter. The DGT ruled that partners in a civil partnership cannot file joint tax returns and that, if the daughter's income does not exceed €1,800, the allowance is divided equally between the parents.

The question raised

Cuestión planteada Aplicación del mínimo por descendientes.

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