8.3.3. Minimum per descendant

Requirements

The following persons are entitled to apply the minimum for descendants on the date the tax is due:

• That the descendants are under 25 years of age (or whatever their age when the disabled descendant 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 related to him or her by blood or adoption, without including persons related to the taxpayer by collateral kinship (nephews) or by affinity (stepchildren).

  Descendants are those persons linked to the taxpayer by reason of guardianship and foster care, in accordance with the terms provided for in the applicable civil legislation or, outside of the previous cases, those who have been assigned their custody and care by a court order. The reference to guardianship, following 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.

• That they coexist with the taxpayer. Economic dependency will be considered cohabitation unless annual maintenance payments are made to the children and are taken into account for the calculation of the full amount.

  For the application of the minimum for descendants and the regime provided for the annual maintenance payments in favor of children paid by court decision, the following shall be taken into account:

  • Parents who have been assigned joint custody of their children will be entitled to the application of the minimum for descendants, which will be prorated equally, and it will not be possible to apply the regime provided for annual maintenance payments by the parent who, where applicable, pays them.

  • The parent who pays annual alimony for the benefit of the children and who has not been assigned custody of them, not even on a shared basis, will apply the regime provided for annual alimony but not the minimum for descendants.

  • The parent who, without having been assigned custody of the children, not even on a shared basis, and without paying annual child support payments in their favor by court decision, nevertheless contributes to their financial support, will be entitled to the application of the minimum for descendants based on the dependency criterion referred to in article 58 of the LIRPF, a minimum that must be prorated equally with the parent who has custody.

• That they do not have annual income exceeding 8,000 euros, excluding exempt income.

• That they do not file a tax return with income greater than 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

1. In general

   For each descendant who generates the right to apply the minimum, the following amounts may be reduced:

   • For the first one: 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 per year.

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

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

   In the case of adoption or foster care, whether pre-adoptive or permanent, this increase will occur, regardless of the age of the minor, in the tax period in which the minor is registered in the Civil Registry and in the two following periods. 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 qualifying descendant, the minimum per descendant will be 2,400 euros per year in all cases. Therefore, although the CCAA has set minimums for descendants different from 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 are entitled to apply the minimum for descendants, its amount will be prorated among them in equal parts.

   However, when taxpayers have different degrees of kinship with the descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income greater than 8,000 euros per year, excluding exempt income, in which case it will correspond to those of the next degree.

2. Autonomous Community of Andalusia

   • 2,510 euros per year for the first descendant.

   • 2,820 euros per year for the second child.

   • 4,170 euros per year for the third child.

   • 4,700 euros per year for the fourth and subsequent descendants.

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

3. Autonomous Community of the Balearic Islands

   The minimum is increased for the second, third, fourth and subsequent descendants:

   • 2,970 euros per year for the second.

   • 4,400 euros per year for the third.

   • 4,950 euros per year for the fourth and subsequent years.

4. Autonomous Community of Galicia

   • 2,503 euros per year for the first descendant.

   • 2,816 euros per year for the second child.

   • 4,172 euros per year for the third child.

   • 4,694 euros per year for the fourth and subsequent descendants.

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

5. Community of Madrid

   • 2,575.85 euros per year for the first descendant.

   • 2,897.83 euros per year for the second.

   • 4,400 euros per year for the third.

   • 4,950 euros per year for the fourth and subsequent years.

   When the descendant is under three years of age, the amount corresponding to the minimum for descendants, of those indicated in this provision, will be increased by 3,005.16 euros per year.

6. Valencian Community

   • 2,640 euros per year for the first descendant.

   • 2,970 euros per year for the second.

   • 4,400 euros per year for the third.

   • 4,950 euros per year for the fourth and subsequent years.

   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.