8.3.3. Minimum per descendant

Requirements

Persons who meet the following conditions on the date of accrual of the tax have the right to apply the minimum for descendants:

That they are descendants under 25 years of age (or whatever their age is when the descendant with a disability proves, on the date of accrual of the Tax, a degree of disability equal to or greater than 33%).

For the purposes of applying the minimum for descendants, this consideration is given to children, grandchildren, great-grandchildren, etc., who are descendants of the taxpayer and who are linked to the taxpayer by a straight line of kinship by consanguinity or adoption, without being considered included. people linked to the taxpayer by kinship in a collateral line (nephews) or by affinity (stepchildren).

Descendants are considered to be those persons linked to the taxpayer by reason of guardianship and foster care, in the terms provided in the applicable civil legislation or, outside of the previous cases, to those whose care and custody have been attributed by judicial resolution. The reference to guardianship, as of the entry into force of Law 8/2021 reforming the Civil Code, must be extended to judicial resolutions in which representative guardianship of adults with disabilities is established.
Let them live with the taxpayer. Economic dependency will be assimilated to cohabitation unless annuities are paid for maintenance in favor of the children that are taken into account for the calculation of the full payment.
That they do not have income exceeding 8,000 euros, excluding those exempt.
That they do not file a tax return with income exceeding 1,800 euros (except in the case of joint taxation with parents, which does not prevent the application of the family minimum 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.
For the third: 4,000 euros per year.
For the fourth and following: 4,500 euros annually.

The order of the descendants will be determined according to their date of birth.

Offspring under three years of age

When the descendant is under three years old, the previous minimum will be increased by 2,800 euros per year.

In the cases of adoption or foster care, both pre-adoptive and permanent, said increase will occur, regardless of the age of the minor, in the tax period in which it 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.

In the event of the death during the tax period of a descendant who meets the required requirements, the minimum for descendants will be 2,400 euros per year in any case. Therefore, although the CCAA has set minimums for descendants other than those established in the LIRPF, in the event of the death of the descendant, the minimum will also be 2,400 euros.

When two or more taxpayers have the right to apply the minimum for descendants, the amount will be prorated between them in equal parts.

However, when the taxpayers have a different degree of relationship with the descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual incomes exceeding 8,000 euros per year, excluding the exempt ones, in which case it will correspond to the of the next grade.

Autonomous Community of Andalusia

2,510 euros per year for the first descendant.
2,820 euros per year for the second descendant.
4,170 euros per year for the third descendant.
4,700 euros annually for the fourth and subsequent descendants.

When the descendant is under three years old, the minimum will be increased by 2,920 euros per year.

Autonomous Community of the Balearic Islands

The minimum is increased for the third descendant and for the fourth and the following descendants by:

4,400 euros per year for the third.
4,950 euros annually for the fourth and subsequent rooms.

Autonomous Community of Galicia

2,503 euros per year for the first descendant.
2,816 euros per year for the second descendant.
4,172 euros annually for the third descendant.
4,694 euros annually for the fourth and subsequent descendants.

When the descendant is under three years old, the minimum will be increased by 2,920 euros per year.

Madrid's community

2,498.40 euros per year for the first descendant.
2,810.70 euros annually for the second.
4,400 euros per year for the third.
4,950 euros annually for the fourth and subsequent rooms.

When the descendant is under three years of age, the amount corresponding to the minimum per descendant, as indicated in this provision, will be increased by 2,914.80 euros per year.

Valencian Community

2,640 euros per year for the first descendant.
2,970 euros annually for the second.
4,400 euros per year for the third.
4,950 euros annually for the fourth and subsequent rooms.

When the descendant is under three years of age, the amount corresponding to the minimum for descendants will be increased by 3,080 euros per year.