Allowance for descendants

The Tax Agency's electronic headquarters includes a " Income Informer ", where you can check the minimum corresponding to the descendant with whom you live and the requirements that they must meet, as well as the increases that correspond to them due to their age or degree of disability.

Regulations: Articles 58 and 61 Law IRPF and 53 Regulation IRPF

1. Concept and requirements of descendants
2. Applicable amounts
3. Conditions for the application of the minimum by descendants