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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A family inquired whether they could opt for joint taxation and apply the descendant allowance if their minor daughters had been judicially emancipated but still lived with them. The Directorate General for Taxes (DGT) ruled that judicial emancipation does not prevent family unity, provided the children live with their parents and do not live independently with their consent.
The tax team reviews your specific situation.
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