Conditions for the application of the minimum by descendants

1. The determination of the family circumstances that must be taken into account for the application of this minimum, will be carried out taking into account the situation existing on the date of accrual of the tax (normally December 31 or the date of death of the taxpayer if the taxpayer dies on a day other than December 31).

2. When several taxpayers (for example, both parents) are entitled to the application of the family minimum for the same descendant (with the same degree of relationship), their amount will be prorated among them in equal parts .

   However, when taxpayers have a different degree of relationship with the descendant who gives the right to the application of the family minimum (for example, parents and grandparents), their amount will correspond entirely to those of degree closest (parents), unless they do not have annual income, excluding exempt income, greater than 8,000 euros per year, in which case it will correspond to those of the next level (grandparents).