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V3189-17 ·13 December 2017 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying minimum for descendants via economic dependency or cohabitation

A taxpayer asks whether they can apply the minimum for descendants despite the mother holding custody abroad. The DGT confirms it is possible if economic dependency or cohabitation is met.

In 5 key points

Lifecycle

2017-12-13PublishedPublished 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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