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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.
Question posed: Application of the descendant minimum in the case of a couple cohabiting without a matrimonial bond, with a common child who meets the requirements for the application of the personal descendant minimum, and in which one of its members lacks income.
If the child has income exceeding 1,800 euros, the parent filing jointly with them applies the full descendant minimum, and the other parent is not entitled to it. If the child's income does not exceed 1,800 euros, the minimum is distributed in equal parts (50% each) between the parents with whom the child resides, even if one of them files jointly with the child. In this second case, the parent filing jointly cannot apply the entirety of the minimum.
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