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The DGT clarifies how the minimum for descendants is applied in a cohabiting couple with a common child, depending on whether the child's income exceeds 1,800 euros.
Cuestión planteada Aplicación del mínimo por descendientes en el caso de una pareja que convive sin vínculo matrimonial, con un hijo en común que cumple los requisitos para la aplicación del mínimo personal por descendientes, y en la que uno de sus miembros carece de rentas.
Si el hijo tiene rentas superiores a 1.800 euros, el progenitor que tributa conjuntamente con él aplica íntegramente el mínimo por descendientes y el otro no tiene derecho a él. Si el hijo no supera ese umbral de rentas, el mínimo se distribuye por partes iguales (50% cada uno) entre los padres con los que conviva, incluso si uno de ellos tributa conjuntamente con el hijo. En este último caso, el progenitor que tributa conjuntamente no puede aplicar la totalidad del mínimo.
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