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V2233-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Deductions for children with disabilities and large families may apply even if the child lives elsewhere for studies

A taxpayer inquired whether they could claim disability and large family tax deductions if their daughter, who has a disability, registers her residence in a different autonomous community for studies. The Directorate General of Taxes (DGT) ruled that separation due to studies does not breach the cohabitation requirement.

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2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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