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V0567-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Right to the minimum allowance for descendants regardless of census registration, NIE, or the minor's health card

The DGT confirms that if cohabitation and social security enrollment conditions are met, registration, NIE or health card is not required.

In 6 key points

How it affects those involved

Taxpayers can claim child and maternity benefits without formal registration or NIE if cohabitation and social security enrollment are established.

Lifecycle

2025-03-31PublishedPublished 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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