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V2483-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

Minimum for dependents not applicable to temporary care for education

A taxpayer asks whether the minimum for dependents can be applied when temporarily caring for a child for schooling. The DGT responds that temporary care for education does not allow the child to be considered a dependent.

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2014-09-23PublishedPublished 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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