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V1400-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Minimum allowance for disabled descendants may be prorated at 50% if economic dependency is proven

A taxpayer inquired whether they could apply the minimum allowance for a disabled child by prorating it with their spouse, given that the child no longer lives with them. The Directorate General of Taxes (DGT) ruled that this is possible provided the child's economic dependency on the parents is substantiated.

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2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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