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V0544-20 ·6 March 2020 ·consulta-vinculante Medium impact
Tax

Tax allowance for descendants applicable even if the child lives abroad for studies

A taxpayer inquired whether they could claim the tax allowance for a 19-year-old child moving abroad to live in a university residence. The Directorate General of Taxes (DGT) ruled that sporadic absence for educational purposes does not breach the cohabitation requirement.

In 6 key points

How it affects those involved

This clarification provides certainty for taxpayers with children studying abroad, confirming that temporary relocation for education does not disqualify them from claiming descendant-related tax reliefs.

Lifecycle

2020-03-06PublishedPublished 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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