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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 50 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
Reduction in taxable base possible for child support payments to mother
V5315-26
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Education expenses can be treated as child support payments in IRPF
V1289-26
Cannot apply pension compensation reduction when transferring home use to ex-spouse
V1219-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
French spousal allowance taxed solely in Spain as income from work
V2417-25
Private medical insurance included in child support amounts
V1816-25
Judicial education and medical expenses may be treated as child support annuities
V1799-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Education expenses for a child may be treated as maintenance annuities
V1247-25
Ascendiente separated deduction possible with two children if legal conditions met
V1051-25
Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation
V1097-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
Minimum for disabled children may be claimed if economic dependence is proven
V2152-21
Minimum for descendants applicable if economic dependency proven
V1832-21
If cohabiting with a child, apply minimum for dependents, not maintenance regime
V1393-21
Minimum for dependents applicable if child support paid, but not if annual payments chosen
V1236-21
Parent with sole custody may apply minimum for descendants
V3453-20
Annual allowances for maintenance not applicable where custody or cohabitation exists
V2976-20
In shared custody, parents cannot apply food special provisions
V2736-20
Shared custody excludes annual food payments but allows minimum for descendants
V2229-20
Special provisions for food expenses may apply if judicial obligation exists
V1740-20
No joint taxation with adult child or food allowance special rule
V1507-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
Parent with custody may claim child dependency allowance
V1253-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos en el IRPF
V1926-19
La validez de la custodia compartida para efectos tributarios requiere de aprobación judicial para ser oponible a terceros
V1555-19
Requisitos para la aplicación del mínimo por descendientes y las anualidades por alimentos en casos de separación
V1289-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
El régimen de especialidades por alimentos solo es aplicable desde la fecha de efectos del divorcio
V0669-19
Tratamiento fiscal de las anualidades por alimentos y el mínimo por descendientes en el IRPF
V0430-19
Eficacia fiscal de la custodia compartida y aplicación de mínimos por descendientes
V3171-18
Tratamiento fiscal de los alimentos y mínimos por descendientes en supuestos de separación y discapacidad
V2823-18
En custodia compartida, el mínimo por descendientes se prorratea por partes iguales entre los progenitores
V2576-18
El régimen de anualidades por alimentos requiere decisión judicial o equiparación normativa
V2295-18
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos según la normativa del LIRPF
V2090-18
Requirements for dependent family or separate ancestor deduction in IRPF
V2053-18
Posibilidad de aplicar el mínimo por descendientes o el tratamiento de anualidades por alimentos
V1808-18
Compatibilidad entre la deducción por familia numerosa y el régimen de anualidades por alimentos en el IRPF
V1515-18
Requirements for non-marital ascendant deduction with two children without alimentary rights
V0684-18
Requisitos para la aplicación del mínimo por descendientes y discapacidad en caso de convivencia
V0265-18
La dependencia económica asimila la convivencia para el mínimo por descendientes
V0264-18
Requisitos para la deducción por ascendiente sin vínculo matrimonial con dos hijos (Art. 81.bis LIRPF)
V1938-17
V1852-17
La dependencia económica asimila la convivencia para el mínimo por descendientes y la deducción por discapacidad
V4696-16
Minimum for descendants can be applied if economic dependence exists despite no cohabitation
V2579-16
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