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V1324-22 ·10 June 2022 ·consulta-vinculante Medium impact
Tax

Parent with custody may apply minimum per children despite temporary registration with other parent

A mother with custody of her minor daughters asks whether she can apply the minimum per child despite the daughters being temporarily registered with the father for studies. The DGT responds that the parent with custody may apply the minimum as they are the one with whom the children live.

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2022-06-10PublishedPublished 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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