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V2579-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Minimum for descendants can be applied if economic dependence exists despite no cohabitation

A divorced father asks whether he can apply the minimum for his daughter with whom he does not cohabit but who is economically dependent. The DGT confirms this is possible, provided it is not a judicially established child support payment.

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2016-06-13PublishedPublished 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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