8.5.3. Minimum per descendant
Requirements
Persons who meet the following conditions on the date of accrual of the tax give rise to the tax-free threshold for descendants:
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Children under 25 years of age (or whatever their age, when the descendant with disabilities proves, on the accrual date of the Tax, a degree of disability equal to or greater than 33 per 100).
For the purposes of applying the tax-free threshold for descendants, this is considered by children, grandchildren, great-grandchildren, etc., who descend from the taxpayer and that they are linked to this person by a link of kinship in a straight line by blood or adoption, without the understanding of the people who are united the taxpayer by collateral online kinship (nephews) or affinity (stepchildren).
The descendants are treated as those persons linked to the taxpayer for reasons of guardianship and fostering, under the terms provided for in the applicable civil law or, outside of the previous cases, to whom their custody and custody are assigned by court order.
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That live with the taxpayer. Economic dependence will be assimilated to cohabitation unless annual maintenance payments are paid in favour of children who are taken into account for the calculation of the total payment.
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That they do not have annual income of more than 8,000 euros, excluding exempt income.
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That they do not file a tax return with income of more than 1,800 euros (except for the case of joint taxation with the parent, which does not prevent the application of the family tax-free threshold for descendants)
Amount
For each descendant who generates the right to apply the minimum, the following amounts may be reduced:
- For the first: 2,400 Euros per year.
- For the second: 2,700 Euros per year.
- By the third party: 4,000 Euros per year.
- For the fourth and following: 4,500 Euros per year.
The order of the descendants will be determined according to their date of birth.
Descendants under the age of three
When the descendant is under three years old, the previous minimum will be increased by 2,800 euros per year.
In the event of adoption or fostering, both pre-adoptive and permanent, this increase will occur, regardless of the age of the minor, in the tax period in which he/she is registered in the Civil Registry and in the following two. Where registration is not required, the increase may be made in the tax period in which the corresponding judicial or administrative decision is taken and in the following two tax periods.
Important
In the event of death during the tax period, of a descendant who meets the requirements, the tax-free threshold for descendants will be 2,400 euros per year.
When two or more taxpayers have the right to apply the tax-free threshold for descendants, their amount will be prorated among them in equal parts.
However, when taxpayers have a different degree of kinship with the descendant, the application of the tax-free threshold will correspond to those of the nearest degree, unless they do not have annual income of more than 8,000 euros, excluding those exempt, in which case it will correspond to those of the following degree.
Community of Madrid
The following amounts of tax-free thresholds for descendants will be applied to calculate the autonomous community tax of the Community of Madrid:
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2,400 Euros per year for the first descendant who generates the right to apply the tax-free threshold for descendants.
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2,700 Euros per year for the second.
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4,400 Euros per year by the third party.
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4,950 Euros per year for the fourth and following.
When the descendant is under three years old, the amount corresponding to the tax-free threshold for descendants, of those indicated in this provision, will be increased by 2,800 euros per year.
Balearic Islands
The following amounts of tax-free threshold per descendant will be applied to calculate the autonomous community tax of the Balearic Islands:
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2,400 Euros per year for the first descendant who generates the right to apply the tax-free threshold for descendants.
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2,700 Euros per year for the second.
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4,400 Euros per year by the third party.
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4,950 Euros per year for the fourth and following.