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V0394-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Minimum allowance for ascendants and disability is apportioned equally among eligible children

An inquirer asks whether three children can proportionally share their mother's minimum allowance for ascendants. The DGT rules that, provided the children meet the requirements, the amount must be apportioned equally among them.

In 6 key points

Lifecycle

2020-02-20PublishedPublished 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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