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V2143-21 ·26 July 2021 ·consulta-vinculante Medium impact
Tax

Both parents may apply the large family tax deduction by prorating the amount

A query was raised regarding whether both parents in joint custody divorce arrangements can apply the large family tax deduction at 50%. The Directorate General of Taxes (DGT) ruled that if both meet the requirements of Law 40/2003, they may apply it, provided the amount is prorated in equal shares.

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2021-07-26PublishedPublished 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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