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V1903-22 ·7 September 2022 ·consulta-vinculante Medium impact
Tax

The minimum for descendants cannot be applied to calculate withholdings if the child is the spouse's child

A taxpayer inquires whether they can include their wife's child in the calculation of their Personal Income Tax (IRPF) withholdings to reduce their withholding rate. The DGT responds that, as the child is not a descendant of the inquirer, they are not entitled to apply said minimum.

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2022-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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