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A query was raised regarding which type of income should be applied to determine whether a child with a disability exceeds the €8,000 annual limit for the personal allowance for descendants. The Directorate General for Taxes (DGT) ruled that the net employment income, as defined in Article 19 of the Personal Income Tax Law (LIRPF), must be used.
Cuestión planteada A efectos de la aplicación del mínimo por descendiente por un hijo con discapacidad, si dicho hijo percibe únicamente rendimientos del trabajo, cuál es el concepto de renta que debe aplicarse a la hora del cálculo de los 8.000 euros de renta anual.
Para aplicar el límite de 8.000 euros de rentas anuales del descendiente, se debe utilizar el rendimiento neto del trabajo. Este concepto incluye el rendimiento íntegro menos los gastos deducibles del artículo 19.2, aplicando también la reducción del artículo 18 si procede. Asimismo, se deben restar los incrementos de gastos deducibles por ser trabajador activo con discapacidad (3.500 o 7.750 euros) siempre que se cumplan los requisitos legales.
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