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A taxpayer inquires whether they can include their wife's child in the calculation of their Personal Income Tax (IRPF) withholdings to reduce their withholding rate. The DGT responds that, as the child is not a descendant of the inquirer, they are not entitled to apply said minimum.
Question posed: Whether the wife's child could be counted for the inquirer for the purposes of calculating withholdings, so that the withholding rate applied to their payroll would be lower than 22.4%.
The spouse's child is not a descendant of the inquirer according to the Civil Code. Therefore, they cannot be counted as such for the application of the minimum for descendants in the calculation of the withholding rate. The wife's child has no impact on the calculation of the inquirer's withholdings pursuant to Article 84 of the RIRPF.
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