El progenitor que declara individualmente no tiene derecho al mínimo familiar, dado que el hijo presenta declaracion, siempre que este último tenga rentas superiores a 1.800 euros.
De no cumplirse el hecho de tener rentas superiores a 1.800 euros, el mínimo por descendientes se distribuiría entre los padres con el que conviva el descendiente por partes iguales, aún cuando uno de ellos tribute conjuntamente con el.
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