Back to index
V1835-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Spouse's children's minimum allowance for descendants cannot be applied to individual income tax returns

A taxpayer inquired whether they could apply 50% of the minimum allowance for descendants based on their spouse's children to their individual tax return. The Directorate General of Taxes (DGT) ruled that the taxpayer cannot claim this allowance for their spouse's children in an individual return.

The question raised

Whether it is possible to file an individual Personal Income Tax (IRPF) return and apply 50% of the descendant minimum for the spouse's children.

The DGT's ruling

The concept of descendant for the descendant minimum is limited to children, grandchildren, or great-grandchildren descending from the taxpayer themselves by consanguinity, adoption, or assimilation. In the case of joint taxation between spouses, the wife may apply the minimum for her children if the requirements of cohabitation and income are met, but the taxpayer cannot apply it for the spouse's children in their individual tax return. If the youngest child has shared custody, their minimum is prorated at 50% between the parents.

Book your free first meeting