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Allowance for descendants

Who are descendants for the purposes of applying the threshold and what requirements must they fulfil?

Descendants or those treated as descendants for the purposes of the allowance are:

  • Children, grandchildren, great-grandchildren... etc., i.e. those related to you by blood or adoption.

  • The wards. Following the reform of the Civil Code, it will also be possible to apply it for people with disabilities for whom representative guardianship has been established.

  • Those received under civil law.

  • Those over whom you have custody by court order.

Requirements to be met by descendants:

  • The descendant must be under 25 years of age (as at 31 December in general).

  • If they are over 25 years of age, they must have a degree of disability equal to or greater than 33%.

  • Who live with you or are financially dependent on you. You can consult the different cases that arise with regard to this requirement in cases of legal marital separation in the Practical Income Manual, in the help link.

  • The descendant cannot receive an annual income of over €8,000, excluding any exempt income.

  • Who do not file a tax return with an income of more than €1,800.