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V2330-19 ·10 September 2019 ·consulta-vinculante Medium impact
FISCAL

Grandmother can claim 100% of minimum for grandchildren if mother has no income

A grandmother asks whether she can claim the minimum for her two grandchildren and if the father has any entitlement. The tax authority confirms she is entitled to the full minimum because the mother's income does not exceed the threshold, while the father does not meet the requirements of cohabitation or economic dependence.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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