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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether he and his spouse could both claim the personal allowance for their child. The Directorate General for Taxes (DGT) ruled that if the child's annual income does not exceed €8,000 and they do not file a tax return with income exceeding €1,800, both parents are entitled to apply the allowance.
This clarification provides certainty for families regarding the dual application of tax allowances for children, provided specific income thresholds are met.
The tax team reviews your specific situation.
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