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V1509-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Single-parent family tax reduction of €2,150 applicable to joint tax returns

A query was raised regarding whether a mother with shared custody can claim the single-parent family tax reduction when filing a joint tax return with her children. The Directorate General of Taxes (DGT) ruled that, as she does not reside with the other parent, she is entitled to apply the €2,150 reduction.

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2023-06-02PublishedPublished 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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