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An individual with income from economic activities and employment below €1,000 asks whether they must file a tax return and if their parents can claim the minimum allowance for descendants. The Directorate General for Taxes (DGT) rules that the individual is not required to file a return and meets the requirements for their parents to claim said allowance, provided they live together.
Question raised: It is asked whether the individual is required to file an IRPF tax return and whether this entitles their parents to apply the minimum for descendants, as the individual is under 25 years of age.
There is no obligation to file a tax return when income is derived exclusively from employment, capital, or economic activities, subject to a combined limit of 1,000 euros per year. Regarding the minimum for descendants, the individual meets the age and income requirements for their parents to apply it, provided that they reside together.
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