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V2291-19 5 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Ascendant minimum allowance may apply if net income, after deducting the €2,000 under Art. 19.2.f), is below €8,000

The taxpayer asks whether the €2,000 expense deduction provided for in Art. 19.2.f) of the Personal Income Tax Act (LIRPF) can be subtracted to ensure an ascendant's income does not exceed the €8,000 threshold. The Directorate General for Taxes (DGT) confirms that it can, stating that net employment income must be calculated after applying the reduction under Art. 18 and deducting all expenses listed in Art. 19, including the €2,000 deduction.

The question raised

Whether, for the purpose of calculating the 8,000 euros per annum, the ascendant's remuneration may be reduced by the 2,000 euros per annum established in Article 19.2.f) of the LIRPF, in order to allow the application of the minimum for ascendants in one's charge.

The DGT's ruling

To apply the minimum for ascendants, the beneficiary's annual income must not exceed 8,000 euros, excluding exempt income. The net employment income to be considered is that defined in Article 19 of the LIRPF, which includes the reduction under Article 18 and the deduction of all expenses in paragraph 2, including the specific expense of 2,000 euros under letter f).

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