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A grandmother asks whether she can claim the minimum for her two grandchildren and if the father has any entitlement. The tax authority confirms she is entitled to the full minimum because the mother's income does not exceed the threshold, while the father does not meet the requirements of cohabitation or economic dependence.
Cuestión planteada - Si puede aplicarse el mínimo por descendientes por sus dos nietos y en qué porcentaje. - Si al padre de sus dos nietos le corresponde aplicar algún porcentaje del mínimo por descendientes, teniendo en cuenta que desconoce las rentas que pueda percibir éste.
El mínimo por descendientes corresponde al contribuyente de grado más cercano, salvo que este tenga rentas anuales superiores a 8.000 euros, en cuyo caso corresponderá al siguiente grado. En este caso, la abuela tiene derecho al 100% del mínimo por sus nietos al cumplir los requisitos de convivencia y rentas de los menores. El padre no tiene derecho al mínimo porque no cumple el requisito de convivencia o dependencia con los hijos.
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