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V0230-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Minimum for descendants applicable if children's incomes are up to €1,800

A taxpayer asks whether they can claim the minimum for their two children over 18 years old residing in another city for studies and filing individual tax returns. The DGT confirms this is possible provided the conditions of age, cohabitation (or dependency), and income are met.

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2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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