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V1501-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Children under 25 can join joint tax filing and qualify for child allowance if income and living conditions meet criteria

The DGT clarifies that joint tax filing depends on the child's age and cohabitation, and that the child allowance applies only if the child's net income does not exceed 8,000 euros and does not file a tax return with income above 1,800 euros.

In 6 key points

Lifecycle

2024-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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