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V1644-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

50% of the ascendant tax allowance may be applied if they cohabit with each daughter for half the year

The inquirer asks whether an ascendant must update their census registration (empadronamiento) upon changing residence to qualify for the ascendant tax allowance. The DGT rules that if the ascendant cohabits with each daughter for at least half of the tax period, both daughters may apply for 50% of the allowance, provided all other legal requirements are met.

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2022-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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