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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether he can apply the deduction for a dependent descendant in his joint tax return for his sister-in-law, who is being fostered by his wife. The DGT responds that this is only possible if the fostering complies with the requirements of the Civil Code and the wife is entitled to the minimum for descendants.
The tax team reviews your specific situation.
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