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V3189-17 13 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Possibility of applying minimum for descendants via economic dependency or cohabitation

A taxpayer asks whether they can apply the minimum for descendants despite the mother holding custody abroad. The DGT confirms it is possible if economic dependency or cohabitation is met.

The question raised

Question raised - Whether the minimum per descendant may be applied in their case.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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