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A query was raised regarding which net employment income concept should be used to apply the descendant income limit for the family minimum. The DGT ruled that the net income defined in Article 19 LIRPF must be used, applying the reduction set out in Article 18.
Question raised: What is the concept corresponding to "net income from employment", for the purposes of calculating annual income, for the application of the minimum for descendants.
To apply the minimum for descendants, the net income from employment must be that defined in Article 19 of the LIRPF. This amount must include the reduction provided for in Article 18 of the LIRPF, applied prior to the deduction of expenses. The result is the net income after applying said reduction and the expenses from paragraph 2 of Article 19, including the expense of 2,000 euros.
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