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V1187-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

The special regime for child support cannot be applied if one is entitled to the minimum allowance for descendants

A taxpayer with shared custody asks whether they can apply the minimum allowance for descendants and, simultaneously, the special regime for child support. The DGT responds that the special treatment under Articles 64 and 75 is only applicable when the parent is not entitled to the minimum allowance for descendants.

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2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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