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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.
Cuestión planteada Si puede, a efectos del cálculo de los 8.000 euros anuales, minorar las retribuciones del ascendiente en los 2.000 euros anuales establecidos en el artículo 19.2.f) de la LIRPF, para poderse aplicar el mínimo por ascendiente a cargo.
Para aplicar el mínimo por ascendientes, las rentas anuales del beneficiario no deben superar los 8.000 euros, excluidas las exentas. El rendimiento neto del trabajo a tener en cuenta es el definido en el artículo 19 de la LIRPF, el cual incluye la minoración por la reducción del artículo 18 y la deducción de todos los gastos del apartado 2, incluido el gasto específico de 2.000 euros de la letra f).
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