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V1421-17 ·6 June 2017 ·consulta-vinculante Medium impact
Tax

Right to 100% of minimum allowance for children when other parent is non-resident

A taxpayer asks whether they can claim the full minimum allowance for their two daughters, as the father is a resident in England and does not qualify for the allowance. The DGT responds that, since the spouse is not a tax contributor, the taxpayer is entitled to the full minimum allowance if the legal requirements are met.

In 6 key points

How it affects those involved

Taxpayers with non-resident spouses may be eligible for the full child allowance if they meet the legal conditions.

Lifecycle

2017-06-06PublishedPublished 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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