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V0019-21 ·13 January 2021 ·consulta-vinculante Medium impact
Tax

Impossibility of joint taxation with the father and restrictions on the application of minimums for descendants or disability

A taxpayer asks whether they can file a joint tax return with their father after being appointed as his guardian and whether they can apply the minimums for descendants and disability. The DGT responds that guardianship does not allow for joint taxation and that the minimum for descendants only applies in the case of guardianship, not curatorship.

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2021-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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