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V0720-17 ·21 March 2017 ·consulta-vinculante Medium impact
Tax

Minimum for descendants applicable if cohabitation or dependency conditions met

A resident taxpayer in Spain asks whether the minimum for children can be applied if the children reside in Portugal. The DGT responds that it is possible as long as the conditions of age, children's income, and cohabitation or dependency are met.

In 6 key points

Lifecycle

2017-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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