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Se consulta si un padre con guarda y custodia compartida puede aplicarse el 100% del mínimo por descendientes al realizar la declaración conjunta con sus hijos. La DGT responde que, aunque exista acuerdo, el mínimo debe prorratearse entre ambos progenitores si los hijos tienen rentas inferiores a 1.800 euros.
The tax team reviews your specific situation.
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