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V2871-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

The minimum for descendants and the alimony annuity regime cannot be applied simultaneously

The taxpayer asks whether they can apply the minimum for descendants and the alimony annuity regime following a joint custody ruling. The DGT responds that both incentives are incompatible.

In 6 key points

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2023-10-25PublishedPublished 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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