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Practical manual for Income Tax 2023.

Allowance for descendants

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can check 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 your 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