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V1716-22 ·18 July 2022 ·consulta-vinculante Medium impact
Tax

Application of the personal allowance for descendants for adult children who cohabit or receive child support

A mother inquires whether she can apply the personal allowance for descendants for her two adult daughters who are employed. The DGT responds that she may apply it if they cohabit with her and meet the income and tax return thresholds.

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2022-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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