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A taxpayer inquired which amount of their daughter's employment income should be used to verify if she meets the €1,800 limit for the family minimum. The DGT ruled that the net income must be used, calculated after deducting all expenses, including other deductible costs.
Cuestión planteada Si debe considerarse el importe que figura en la casilla (015) de la declaración de IRPF de la descendiente, correspondiente al "rendimiento neto previo", o bien el importe que figura en la casilla (019) correspondiente al "rendimiento neto".
Para aplicar el mínimo por descendientes, el límite de rentas se calcula con el rendimiento neto del trabajo definido en el artículo 19 de la LIRPF. Este importe debe incluir la reducción del artículo 18 y estar minorado por todos los gastos del apartado 2 de dicho artículo, incluido el gasto específico de 2.000 euros. Por tanto, el importe a tener en cuenta es el rendimiento neto tras aplicar todas las deducciones de gastos.
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