8.5.3. Minimum per descendant
REQUIREMENTS THAT DESCENDANTS MUST MEET
The following persons are entitled to apply the minimum for descendants on the date the tax is due:
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That the descendants are under 25 years of age (or whatever their age when the descendant is disabled and it is proven, on the date of accrual of the Tax, a degree of disability equal to or greater than 33 percent).
Those persons linked to the taxpayer by reason of guardianship and foster care, in accordance with the terms provided for in the applicable civil legislation, are considered descendants.
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Those who live with the taxpayer or are financially dependent. Among other cases, descendants interned in specialised centres but who are dependent upon the taxpayer, shall be considered to cohabit with them.
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That they do not have annual income greater than 8,000 euros, excluding exempt income.
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Those who do not file a tax return with income exceeding 1,800 euros (except in the case of joint taxation with parents, which does not prevent the application of the family minimum for descendants).
AMOUNT
For each descendant who generates the right to apply the minimum, the following amounts may be reduced:
- For the first one: 2,400 euros per year.
- For the second: 2,700 euros per year.
- For the third: 4,000 euros per year.
- For the fourth and following: 4,500 euros per year.
The order of descendants will be determined according to their date of birth.
Offspring under three years of age:
When the descendant is under three years of age, the previous minimum will be increased by 2,800 euros per year.
In the case of adoption or foster care, whether pre-adoptive or permanent, this increase will occur, regardless of the age of the minor, in the tax period in which the minor is registered in the Civil Registry and in the two following periods. Where registration is not required, the increase may be made in the tax period in which the corresponding judicial or administrative decision is taken and in the following two tax periods.
Important:
In the event of the death during the tax period of a descendant who meets the required requirements, the minimum per descendant will be 2,400 euros per year.
When two or more taxpayers are entitled to apply the minimum for descendants, its amount will be prorated among them in equal parts.
However, when taxpayers have different degrees of kinship with the descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income greater than 8,000 euros per year, excluding exempt income, in which case it will correspond to those of the next degree.
MADRID'S COMMUNITY:
For the calculation of the autonomous tax of the Community of Madrid, the following minimum amounts will be applied per descendant:
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2,400 euros per year for the first descendant who generates the right to apply the minimum for descendants.
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2,700 euros per year for the second.
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4,400 euros per year for the third.
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4,950 euros per year for the fourth and subsequent years.
When the descendant is under three years of age, the amount corresponding to the minimum for descendants, of those indicated in this provision, will be increased by 2,800 euros per year.
ILLES BALEARS:
For the calculation of the regional tax of the Balearic Islands, the following minimum amounts will be applied per descendant:
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2,400 euros per year for the first descendant who generates the right to apply the minimum for descendants.
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2,700 euros per year for the second.
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4,400 euros per year for the third.
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4,950 euros per year for the fourth and subsequent years.