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A query is made regarding how to calculate a descendant's income to determine whether the taxpayer may apply the family minimum. The DGT responds that the algebraic sum of net yields from employment, movable capital, and economic activities must be performed.
Question posed: Method for calculating annual income for the purpose of determining whether a taxpayer is entitled to the application of the minimum for descendants, when said descendant has positive yields from employment and movable capital and negative yields from economic activities during the tax period.
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