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Practical Income Manual 2022.

Allowance for descendants

The electronic headquarters of the Tax Agency incorporates a " Income Reporter ", where you can consult the minimum corresponding to the descendant with whom you live and the requirements that must be met, as well as the increases that correspond to you due to their age or degree of disability.

Regulations: Articles 58 and 61 Law Personal Income Tax and 53 Regulation Personal Income Tax

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