Skip to content
V1733-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

The minimum allowance for descendants may be applied in cases of temporary foster care within the extended family

The taxpayer asks whether the minimum allowance for descendants may be applied for the 2015 tax year following the resolution for the temporary foster care of her niece. The DGT responds that temporary foster care entitles the taxpayer to said minimum allowance provided that the legal requirements are met.

In 5 key points

Lifecycle

2018-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact