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Practical manual for Income Tax 2023.

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 he dies on a day other than December 31).

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

    However, when taxpayers have different degree of kinship with the descendant who entitles them to apply the family minimum (for example, parents and grandparents), its amount will correspond entirely to those of the closest degree (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 degree (grandparents).