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V2473-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Parents may apply the minimum allowance for descendants by splitting the amount 50% each

A query was raised regarding whether two parents can apply the minimum allowance for descendants for their two children when the children live in a different household from the parents. The DGT ruled that both parents are entitled to apply it, prorated in equal parts.

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2022-11-30PublishedPublished 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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