Requirements of descendants

The minimum may only be applied by descendants and equivalents of the taxpayer who meet each and every one of the following requirements:

That the descendant , in the terms previously mentioned, is under 25 years old on the date of accrual of the Tax (normally, December 31 or on the date of death of the taxpayer if he or she dies on a day other than December 31), except in the case of descendants with a degree of disability equal to or greater than 33 per 100 , in in which case the minimum may be applied for descendants, regardless of their age, as long as the remaining requirements are met.
That the descendant lives with the taxpayer . In cases of legal marital separation, when custody is shared, the family minimum for descendants will be prorated between both parents, regardless of who they are living with on the date of accrual of the tax. Otherwise, the family minimum for descendants will correspond to whoever, in accordance with the provisions of the judicially approved regulatory agreement, has custody of the children on the date of accrual of the tax (normally, December 31), for This being the person with whom the descendants live.
However, in that case it must be taken into account that economic dependence is assimilated to cohabitation, unless annuities for food are paid in favor of said children that are taken into account for the calculation of the full fee.

In accordance with this legal regulation, the parent or parents who have custody of the children, even if it is shared, must apply the minimum for descendants because they are the people with whom the descendants live, and will not be able to apply the specialties provided for the children. cases of annuities for alimony in favor of children included in articles 64 and 75 of the Tax Law.

In the event that custody of a child is terminated due to his or her reaching the age of majority, the minimum for descendants will continue to apply as long as the parent taxpayer in question maintains cohabitation with the child. Likewise, if the adult descendant begins to live with the parent who pays annuities for maintenance, he or she will be entitled to the minimum, and not to the application of said annuities.

On the other hand, parents who do not live with their children, but provide them with support by judicial resolution, may opt for the application of the minimum for descendants, by supporting them financially, or for the application of the treatment provided for by the Tax Law for the aforementioned food annuities. If the minimum is applied for descendants, it will be prorated between both parents.

See in this regard the table on application of the minimum per descendant and the option for joint taxation in the case of judicial separations, divorces and annulments of spouses with children.
That the descendant has not obtained in fiscal year 2019 income exceeding 8,000 euros per year , excluding tax-exempt income.

The concept of annual income, for these purposes, is constituted by the algebraic sum of the net income (from work, movable and real estate capital and economic activities) of the income imputations and the reduced capital gains and losses computed in the year , regardless of the tax period in which the asset alteration occurred, without applying the rules for integration and compensation of this type of income.
That the descendant does not file a personal income tax return with income greater than 1,800 euros . In relation to this requirement, the following clarifications must be made:
- Individual taxation of the descendant. If the descendant presents an individual tax return for Personal Income Tax , whether it consists of a self-assessment or a draft declaration duly signed or confirmed, with income equal to or less than 1,800 euros, eligible taxpayers can apply the minimum for descendants, provided that the remaining requirements are met. If the income is greater than 1,800 euros, none of them can apply the minimum for descendants.
- Joint taxation of the descendant with both parents. If the minor descendant presents a joint declaration with his parents, they can apply the corresponding minimum for descendants to said declaration, provided that the remaining requirements are met.
- Joint taxation of the descendant with one of the parents in cases of legal separation or when there is no marital bond . In these cases, the father or mother who pays taxes jointly with the descendants who are part of the family unit, will fully apply the minimum for descendants corresponding to them, and the other parent will not be entitled to the minimum when the children present their declaration, provided that the latter have incomes greater than 1,800 euros.
  If the assumption of having income greater than 1,800 euros is not met, the minimum for descendants will be distributed equally among the parents with whom the descendant lives, even if one of them pays joint taxes with the children. This same rule is applicable in cases where children under shared guardianship and custody are taxed jointly with one of their parents.
  
  See in this regard the table on application of the minimum per descendant and the option for joint taxation in the case of judicial separations, divorces and annulments of spouses with children.
  
  Note: Keep in mind that among the modalities that appear as family units, the one formed by the guardian and the ward is not contemplated, nor the case of foster care or, outside of these cases, those who have been assigned guardianship and custody by judicial resolution, which prevents any possibility of paying joint taxes for Personal Income Tax in such cases.

Special case: death of one of the parents

In cases in which one of the parents dies in the year, whether or not there is a marriage between them, and the minor children or children of legal age who are judicially incapacitated and subject to extended or rehabilitated parental authority, have lived with both parents to date. of death, the minimum for descendants will be prorated in all cases between the parents, even if the other surviving parent pays taxes jointly with the minor children and they have income greater than 1,800 euros, since it is considered that on the date of accrual of the tax the Two parents have the right to apply.

Remember: In the terms previously discussed, in the current 2019 fiscal year the taxpayer can apply the minimum for descendants in the cases in which these descendants, in order to obtain a refund, submit an individual declaration for Personal Income Tax , provided that the declared income does not exceed 1,800 euros.